Definition of Auditing

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● 9.401 Auditing
● Definition of Auditing
● Types of Audits
● Accounting vs. Auditing
● Financial Statement Audit Objectives
● FUNDAMENTAL CONCEPTS
● So, an audit opinion…
● Benefits of Being Audited
● Business Risk vs. Information Risk
● Sources of Information Risk
● Who Performs Audits?
● What makes external auditors credible?
● Authority of Professional Bodies
● Financial Statement Audits
● Generally Accepted Auditing Standards
(GAAS) – General Standard
● Generally Accepted Auditing Standards (GAAS) Examination Standards
● Generally Accepted Auditing Standards (GAAS)
● Quick discussion of Internal Control
● Generally Accepted Auditing Standards (GAAS)
● GAAS Reporting Standards
● Reporting Standards

نوع زبان: انگلیسی حجم: 0.14 مگا بایت
نوع فایل: اسلاید پاورپوینت تعداد اسلایدها: 22 صفحه
سطح مطلب: نامشخص پسوند فایل: ppt
گروه موضوعی: زمان استخراج مطلب: 2019/05/17 03:10:10

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audit, ., financial, statement, risk, standard, auditing, information, auditor, opinion, report, control,

توجه: این مطلب در تاریخ 2019/05/17 03:10:10 به صورت خودکار از فضای وب آشکار توسط موتور جستجوی پاورپوینت جمع آوری شده است و در صورت اعلام عدم رضایت تهیه کننده ی آن، طبق قوانین سایت از روی وب گاه حذف خواهد شد. این مطلب از وب سایت زیر استخراج شده است و مسئولیت انتشار آن با منبع اصلی است.

http://www.umanitoba.ca/faculties/management/acctfin/courses/9.401/chapt1.ppt

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عبارات پرتکرار و مهم در این اسلاید عبارتند از: audit, ., financial, statement, risk, standard, auditing, information, auditor, opinion, report, control,

مشاهده محتوای متنیِ این اسلاید ppt

مشاهده محتوای متنیِ این اسلاید ppt

۹.۴ ۱ auditing chapter ۱ introduction definition of auditing the accumulation and evaluation of evidence about information to determine and report on the degree of correspondence between the information and established criteria. auditing should be done by a competent and independent person types of audits financial statement audits evaluates correspondence between financial statements and gaap operational audits evaluates correspondence between org’s procedures and methods and criteria of efficiency and effectiveness compliance audits evaluates correspondence between org’s operations and specific procedures or rules comprehensive audits accounting vs. auditing accounting recording classifying and summarizing of economic events for the purpose of providing financial information for decision making requires understanding of gaap auditing determining whether recorded information properly reflects the economic events of the period requires understanding of gaap and of accumulation and interpretation of audit evidence financial statement audit objectives the objective of the audit of financial statements is to express an opinion whether the financial statements present fairly in all material respects the financial position results of operations and changes in financial position in accordance with generally accepted accounting principles. opinion fairly materiality gaap fundamental concepts materiality something is material if in auditor’s judgment its omission or misstatement would probably affect a user’s decision. audit risk the risk that the auditor may unknowingly provide a clean opinion on financial statements that are materiality misstated. presents fairly means that this risk is at an appropriately low level. so an audit opinion… is not an assurance as to the future viability of an entity is not an opinion as to the efficiency or effectiveness with which its operations including internal control have been conducted is not a guarantee that the financial statements are free of error benefits of being audited operational audits improves efficiency and effectiveness compliance audits reduces cost of non compliance reassures external parties financial statement audits may be mandatory reduces cost of capital. why ……. business risk vs. information risk business risk risk that organization will fail to achieve its objectives information risk risk that the information upon which a business decision was made is inaccurate the financial stakeholders of a firm face both types of risk. a financial statement audit reduces information risk but not business risk sources of information risk remoteness of information voluminous data complex exchange transactions bias and motives of information provider who performs audits public accounting firms independent as external to audit client primarily f s audits but can be hired to perform other types of audits internal auditors employees of org. less independent depends on org structure primarily operational and compliance audits who performs audits government auditors often perform comprehensive audits but depends on mandate revenue canada auditors compliance audits what makes external auditors credible legal liability quality control adopted by firm provincial securities commissions members of a profession usually cica but in some provinces cga’s and cma’s also have power to perform external financial statement audits authority of professional bodies cica sets accounting and auditing standards cica smac cga publish materials for members set entrance standards and administer exams continuing professional education codes of professional conduct inspection and discipline financial statement audits in an audit of financial statements the auditor complies with generally accepted auditing standards gaas …… gaas are developed by cica generally accepted auditing standards gaas general standard the general standard the examination should be performed and the report prepared by a person or persons having adequate technical training and proficiency in auditing with due care and with an objective state of mind sept ۱۹۷۵ general standard therefore emphasizes competence objectivity due professional care generally accepted auditing standards gaas examination standards adequate planning and supervision i the work should be adequately planned and properly executed. if assistants are employed they should be properly supervised. sept. ۱۹۷۵ generally accepted auditing standards gaas sufficient understanding of internal control ii a sufficient understanding of internal control should be obtained to plan the audit. when control risk is assessed below maximum sufficient appropriate audit evidence should be obtained through tests of controls to support the assessment. oct. ۱۹۹۲ quick discussion of internal control control comprises those elements of an organization including it resources systems processes culture structure and tasks that taken together support people in the achievement of the organization’s objectives. objectives relate to effectiveness and efficiency of operations including safeguarding of assets reliability of internal and external reporting compliance with applicable laws regulations and internal policies generally accepted auditing standards gaas sufficient and appropriate audit evidence iii sufficient appropriate audit evidence should be obtained by such means as inspection observation enquiry confirmation computation and analysis to afford a reasonable basis to support the content of the report. sept. ۱۹۷۵ gaas reporting standards i the report should identify the financial statements and distinguish between the responsibilities of management and the responsibilities of the auditor. ii the report should describe the scope of the auditor s examination. iii the report should contain either an expression of opinion on the financial statements or an assertion that an opinion cannot be expressed. in the latter case the reasons therefor should be stated. reporting standards iv where an opinion is expressed it should indicate whether the financial statements present fairly in all material respects the financial position results of operations and changes in financial position in accordance with an appropriate disclosed basis of accounting which except in special circumstances should be generally accepted accounting principles. the report should provide adequate explanations with respect to any reservation contained in such opinion. …

کلمات کلیدی پرکاربرد در این اسلاید پاورپوینت: audit, ., financial, statement, risk, standard, auditing, information, auditor, opinion, report, control,

این فایل پاورپوینت شامل 22 اسلاید و به زبان انگلیسی و حجم آن 0.14 مگا بایت است. نوع قالب فایل ppt بوده که با این لینک قابل دانلود است. این مطلب برگرفته از سایت زیر است و مسئولیت انتشار آن با منبع اصلی می باشد که در تاریخ 2019/05/17 03:10:10 استخراج شده است.

http://www.umanitoba.ca/faculties/management/acctfin/courses/9.401/chapt1.ppt

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