Tài liệu Kế Toán - Kiểm Toán

Determined by assessed level of control risk in bank and cash handling procedures. Much of this information will come from evaluations and tests of controls in the sales and cash receipts, purchases and cash payments systems.

45 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 560 | Lượt tải: 0

OTHER FACTORS AFFECTING SUFFICIENCY AND APPROPRIATENESS Auditor should also consider: Type and source evidence Timeliness Interrelationship of evidence

39 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 581 | Lượt tải: 0

The auditor will be interested in control procedures aimed at ensuring internal control objectives concerning: Authorisation and approval, e.g. control of access Occurrence, e.g. proper use of documents Completeness, e.g. accounting for sequence of pre-printed documents Measurement, e.g. use of control totals Safeguarding, e.g. physical protec...

49 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 592 | Lượt tải: 0

Defined: information which if misstated, omitted, or not disclosed separately in a financial report may adversely affect either user decisions or the discharge of accountability by management. (AUS 306.03/ISA 320.03) Auditor uses materiality to: Evaluate presentation of financial data Determine nature, timing and extent of audit procedures

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S trengths - internal aspects that can improve competitive situation Weaknesses - internal aspects, vulnerability to competitors’ strategic moves O pportunities - environmental aspects that can improve entity’s situation relative to competitors T hreats - environmental aspects that can undermine entity’s competitive situation

36 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 493 | Lượt tải: 0

Sufficiency — quantity of audit evidence necessary to provide the auditor with a reasonable basis for an opinion on the financial report. Appropriateness — quality of audit evidence. Two dimensions: Relevance — relates to the financial report assertion of interest. Reliability — influenced by its source and nature.

34 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 571 | Lượt tải: 0

Was there a sufficient degree of proximity between the auditor and third party? To answer this question, examine whether the statement by the auditor was meant to induce the third party to undertake specific actions: Caparo (1990) AGC (1992) Columbia Coffee (1992) (very wide interpretation, later overturned in Esanda) Esanda (1997) (Full Hi...

24 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 588 | Lượt tải: 0

Business community Investors Australian Stock Exchange (ASX) Australian Securities and Investments Commission (ASIC) CPA Australia and ICAA

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Key groups include: International Federation of Accountants — (IFAC) guides efforts to develop technical (accounting and auditing) and ethical standards. Members are 156 accounting bodies (including ICAA and CPA Australia) in 114 countries. International Auditing and Assurance Standards Board (IAASB) — technical committee of IFAC that develops st...

18 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 642 | Lượt tải: 0

Systematic process — audits are structured activities; Objectivity — freedom from bias; Obtaining and evaluating evidence — allows the auditor to determine the support for assertions or representations; Assertions about economic actions and events — describes the subject matter of an audit; Degree of correspondence established criteria — the pu...

28 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 683 | Lượt tải: 0