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Fraud and other illegal acts
The auditors operational standard
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31 December 19 accordance with auditing accountancy bodies accounting records accounting system analytical review appropriate assets audit evidence audit firm audit procedures audit risk audit sampling audit working papers audited the financial auditing standards bank basis Birchinlee CAATs client Companies Act 1985 compliance tests computer files consider control account cost creditors debtors detection directors documents draft guideline engagement letter ensure evaluation example Explanatory Foreword fair view financial statements give flow-chart fraud give a true ICAEW internal audit internal control invoice ledger liabilities matters Notes Audit guideline objective obtain operational standard opinion the financial partner period planning post balance sheet practice pre-numbered prepared public sector purchase qualification Qualified audit report referred relevant reliable representations responsibility sales ledger SSAP staff standards and guidelines statistical sampling statutory stocktaking subsidiaries substantive tests transactions true and fair uncertainty XYZ Ltd