[translate] a在交通方面,我希望 In the transportation aspect, I hoped [translate] aThe auditor should obtain an understanding of those control activities relevant to planning the audit. 审计员应该获得对那些控制活动的理解与计划审计有关。 [translate] ...
typically,controlsoverfinancialreportingarerelevantto theaudit. •Controlsoveroperationsandcomplianceobjectives mayberelevantiftheypertaintodatatheauditor evaluatesorusesinapplyingauditingprocedures. 9 Management’sResponsibilitiesfor InternalControlOverFinancial ...
aIn making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectivene...
Footnote 1 There are five standards and these cover the control environment, risk management, control activities, information and communication and monitoring, although updating has resulted in some modifications to them. These five standards of internal control exist to secure the achievement of the ob...
For an internal audit department to be considered as a relevant internal control by the external auditor, the internal auditor mustA. Be independent of the accounting function. B. Be cost effective. C. Perform operational audits. D. Use statistical sampling procedures. 正确答案:A 分享到: 答案...
anext time i am in shanghai i would like to meet you again and buy you a nice supper 下次我在我希望再遇见您和买您一顿好的晚饭的上海[translate] asupervised 监督[translate] aRelevant Audit Issues Is your Area of Responsibility subject to control testing? 相关的审计问题是您的责任范围受控制...
COSO internal control and risk management of the definition and elements were: Internal control: enterprise internal control is by the enterprise board of directors, managers, and other staff to implement, for financial reporting accuracy, business activity of efficiency and effect, the relevant laws ...
of controls Ongoing monitoring is part of regular management activity 2 Control activities ISA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment requires auditors to obtain an understanding of control activities relevant to the audit. Contr...
Modified rating scales and enhanced training for raters of large groups versus small groups may be warranted.Yong-Su LimSusan SteinemannBenjamin W BergComputer Audit Update
Maintaining detailed records of quality-related activities, including test results, corrective actions and audit findings, then reporting them to relevant stakeholders for their input Regulated companies must perform regular QA inspections and tests to ensure they're adhering to their quality standards. ...