International Auditing Guidelines Nos 1-20: The Full Texts of All International Auditing Guidelines Extant at 1 September 1985
Institute of Chartered Accountants in England and Wales, 1985 - Business & Economics - 165 pages
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accounting system analytical review procedures appropriate audit evidence assistants audit of financial audit procedures audit software auditor should consider auditor should obtain auditor's report auditors or experts Basic Principles Governing circumstances client compliance and substantive compliance procedures computer files computer programs confirmation CONTENTS Paragraph Introduction control accounts control procedures determine disclaimer of opinion documentation EDP controls EDP environment engagement engagement letter entity example extent external auditor firm firm's fraud or error Governing an Audit IAPC identify internal audit function International Accounting Standards International Auditing Guideline manual material misstatement ments nature obtain sufficient appropriate overall performed personnel planning policies and procedures principal auditor processing profes professional qualified related internal controls related party transactions relevant reliance on internal responsibility risk Risk Matrix sample scope significant Skills and Competence specific study and evaluation substantive procedures sufficient appropriate audit system and related system of internal test data tion unqualified opinion