The Concise Guide to Auditing Standards and Guidelines |
Contents
Explanatory foreword | 2 |
Fraud and other illegal acts | 10 |
The auditors operational standard | 17 |
Copyright | |
18 other sections not shown
Common terms and phrases
31 December 19 accounting policies accounting records accounting system adjustments affairs at 31 analytical review application of funds appropriate assets audit evidence audit procedures audit risk audited the financial auditing standards Auditors Date basis Birchinlee CAATS client Companies Act 1985 company's affairs compliance tests consider control account cost creditors debtors directors documents engagement letter ensure errors evaluation example fair view financial statements give flow-chart fraud give a true internal audit internal control invoice issued ledger liabilities loss account material matters members of XYZ Notes Audit guideline obtain opinion the financial partner planning post balance sheet pre-numbered prepared in accordance profit and source purchase qualification Qualified audit report referred relevant reliance sales ledger source and application SSAP staff standards and guidelines statements on pages statistical sampling statutory stocktaking substantive tests trade union transactions true and fair uncertainty XYZ Ltd