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. |
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Page 79
... external auditor is interested in the results of such audit work only when it has an important bearing on the reliability of the financial ... external auditor . General Evaluation of Internal Audit Function 10. The external auditor's 79.
... external auditor is interested in the results of such audit work only when it has an important bearing on the reliability of the financial ... external auditor . General Evaluation of Internal Audit Function 10. The external auditor's 79.
Page 80
... external auditor's general evaluation of the internal audit function will influence his judgment as to the likely use which may be made of the work of the internal auditor . The external auditor should document his evaluation and ...
... external auditor's general evaluation of the internal audit function will influence his judgment as to the likely use which may be made of the work of the internal auditor . The external auditor should document his evaluation and ...
Page 81
... auditor's attention and which he believes may affect the work of the external auditor . Similarly , the external auditor should ordinarily inform the internal auditor of any significant matters which may affect his work . Evaluating ...
... auditor's attention and which he believes may affect the work of the external auditor . Similarly , the external auditor should ordinarily inform the internal auditor of any significant matters which may affect his work . Evaluating ...
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