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. |
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