Audit procedures to obtain audit evidence(获取审计证据的审计程序)是什么 Audit procedures to obtain audit evidence(获取审计证据的审计程序)是什么 ① Obtain an understanding of the entity and its environment. ② Assess the risks of material misstatement at the FS and assertion levels. ③ Test the op...
Back to Advanced Audit and Assurance (AAA) How to approach Advanced Audit and Assurance To obtain audit evidence, the auditor performs one – or a combination – of the following procedures: inspection observation external confirmation inquiry reperformance recalculation ...
a真的没有什么东西,完美得值得我用生命坚持。 Really does not have what thing, is perfect is worth me using the life to persist.[translate] aThe audit concerns the implementation of the audit procedure to obtain the relevant amounts of financial reports and revealed audit evidence. The selection...
There are many ways to obtain an relevant audit evidence and auditors have to use: Physical examination, Confirmations, Documentation, Analytical Procedures, Inquiries of the Client, Reperformance, Observation. Another...
Which of the following audit procedures for obtaining audit evidence is correctly described? A. Recalculation involves the auditor’s independent execution of procedures or controls which were originally performed as part of the entity’s internal control B. Confirmation consists of seeking infor...
“Audit procedure” may refer to an action to obtain audit evidence, e.g. “inspection” (of a document or asset) or how the auditor obtains an understanding of the entity (e.g. risk identification) or “substantive procedure” (e.g. a test of detail) or a “test of control”. In...
It is very important to be aware of the difference. If a question asks for audit evidence and candidates state audit procedures, then the question hasn’t been answered, and gains no marks.Which of the following are procedures and which are evidence?
When auditing merchandise inventory at year-end, the auditor performs audit procedures to obtain evidence that no goods held on consignment are included in the client's ending inventory balance. This audit procedure provides assurance about which management assertion?
Sufficient audit evidence the measure of the quantity of audit evidence appropriate audit evidence characteristics related to the quality (relevance and reliability) of audit evidence audit assertions existence, completeness, accuracy, valuation & allocation, presentation and disclosure audit procedures inquiry...
审核准则audit criteria和审核证据audit evidence 2.审核准则audit criteria 一组方针、程序或要求。审核准则是用作与审核证据进行比较的依据。 对于ISMS而言,最重要的审核准则毫无疑问是ISO/IEC 27001:2005标准本身,按照每次审核的实际情况,可以再加入其他标准。组织适用性声明也应该作为审核准则之一。