Tài liệu Kế Toán - Kiểm Toán

Purchasing documents and records . . . Purchase Requisition – request to purchase goods or services. Purchase Order – includes description, quality, and quantity or goods or services being purchased. Receiving Report – records the receipt of goods. Vendor Invoice – the bill from the vendor. Voucher – serves as the basis for recording a vendor’...

41 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 552 | Lượt tải: 0

Aged Trial Balance of Accounts Receivable This report summarizes all the customer balances in the accounts receivable subsidiary ledger. Each account is classified as current or placed into one of several past due categories.

55 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 615 | Lượt tải: 0

After the sample items have been selected, the auditor conducts the planned audit procedures on the logical units containing the selected euro sampling units. The misstatements detected in the sample must be projected to the population. Let’s look at the following example:

50 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 553 | Lượt tải: 0

In conducting a statistical sample for a test of controls, auditing standards require the auditor to properly plan, perform, and evaluate the sampling application and to adequately document each phase of the sampling application.

47 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 768 | Lượt tải: 0

A major consideration for the external auditor is how much work is to be performed by others. In determining the extent to which the auditor may use the work of others, the auditor should: (1) evaluate the nature of the controls subjected to the work of others, (2) evaluate the competence and objectivity of the individuals who performed the work...

38 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 547 | Lượt tải: 0

In applying the audit risk model, the auditor must assess control risk. The figure on the next slide presents a flowchart of the auditor’s decision process when considering internal control in planning an audit. Understand the control environment. Understand the entity’s risk assessment process. Understand the information system and communicati...

46 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 567 | Lượt tải: 0

When preparing the audit plan, the auditor should be guided by the results of the risk assessment procedures performed to gain an understanding of the entity. Additional steps: Assess business risks and establish materiality. Assess the need for experts. Consider the possibility of non-compliance (illegal) acts. Identify related parties. Co...

42 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 535 | Lượt tải: 0

In conducting inquiry, the auditor should: Consider the knowledge, objectivity, experience, responsibility, and qualifications of the person to be questioned. Ask clear, concise, and relevant questions. Use open or closed questions appropriately. Listen actively and effectively. Consider the reactions and responses, then ask follow-...

31 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 531 | Lượt tải: 0

The audit risk model is a planning tool, but it has some limitations that must be considered when the model is used to revise an audit plan or to evaluate audit results. The desired level of audit risk may not actually be achieved. It does not consider potential auditor error. There is no way of knowing what the preliminary level of risk ac...

44 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 641 | Lượt tải: 0

ISA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing ISA 210 Agreeing the Terms of Audit Engagements ISA 220 Quality Control for an Audit of Financial Statements ISA 230 Audit Documentation ISA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of ...

34 trang | Chia sẻ: huyhoang44 | Ngày: 24/03/2020 | Lượt xem: 510 | Lượt tải: 0