International Auditing Guidelines Nos 1-20: The Full Texts of All International Auditing Guidelines Extant at 1 September 1985The ful texts of all international auditing guidelines extan 1 September 1985. |
From inside the book
Results 1-3 of 27
Page 22
... planning process beyond the matters discussed herein . 3. Planning should be continuous throughout the engagement and involves : • developing an overall plan for the expected scope and conduct of the audit ; and developing an audit ...
... planning process beyond the matters discussed herein . 3. Planning should be continuous throughout the engagement and involves : • developing an overall plan for the expected scope and conduct of the audit ; and developing an audit ...
Page 59
... planning audits . a . Assign responsibility for planning an audit . Involve appro- priate personnel assigned to the audit in the planning process . b . Develop background information or review information ob- tained from prior audits ...
... planning audits . a . Assign responsibility for planning an audit . Involve appro- priate personnel assigned to the audit in the planning process . b . Develop background information or review information ob- tained from prior audits ...
Page 113
... Planning how , where and when the EDP function will be reviewed including scheduling the work of EDP experts , as applicable . Planning auditing procedures using computer - assisted audit tech- niques . Accounting System and Internal ...
... Planning how , where and when the EDP function will be reviewed including scheduling the work of EDP experts , as applicable . Planning auditing procedures using computer - assisted audit tech- niques . Accounting System and Internal ...
Contents
Introduction | 44 |
Page | 57 |
Using the Work of an Internal Auditor | 77 |
Copyright | |
13 other sections not shown
Common terms and phrases
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 control accounts control procedures determine disclaimer of opinion documentation EDP controls EDP environment engagement engagement letter entity example exist 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 provide reasonable assurance qualified related internal controls related party transactions relevant rely 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