Приклади вживання Audit procedures Англійська мовою та їх переклад на Українською
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What are Audit Procedures?
Our audit procedures relating to these matters were designed in the context of our audit of the financial statements as a whole.
Planning and performing further audit procedures to reduce audit risk to an acceptable low level;
In addition to advising on legal and related tax issues,Oksana is also involved in the audit procedures performed by KPMG.
At the stage audit procedures initiation the border of the survey should be defined.
The auditor would first consider thespecific audit objectives to be achieved and the audit procedures which are likely to best achieve those objectives.
It is to the audit procedures that such an important term for auditors' understanding is the"volume of audit".
Key words: audit risk, financial information, the conduct of responsible persons,professional judgment, audit procedures, the audit process.
The auditor would first consider thespecific audit objectives to be achieved and the audit procedures which are likely to best achieve those objectives.
Enquiry is an audit procedure that is used extensively throughout the audit andoften is complementary to performing other audit procedures.
In addition to the standard internal audit procedures, Naftogaz has engaged an independent investigating auditor, the company says.
In such circumstances, the auditor may decide to identify all items in the population that possess the common feature,and extend audit procedures to those items.
The term“scope of an audit” refers to the audit procedures deemed necessary in the circumstances to achieve the objective of the audit. .
The auditor's assessment of materiality and audit risk may be different at the time of initiallyplanning the engagement from the time of evaluating the results of audit procedures.
Carrying out audit(carrying out audit procedures, forming and execution of auditor proofs, preparation of audit opinions, offers and recommendations);
In such circumstances, audit evidence about operating effectiveness maybe obtained through enquiry in combination with other audit procedures such as observation or the use of CAATs.
A greater focus on service and better audit procedures are improving the tax compliance of citizens and companies, and also making tax avoidance more difficult.
The auditor's assessment of the identified risks at the assertion level provides a basis for considering the appropriate audit approach for designing andperforming further audit procedures.
The organization shall adhere to professional standards of accountancy and audit procedures as stipulated by the law in its nation, and fulfill all financial and reporting requirements.
Audit procedures is as follows: after the application for an independent environmental review team of specialists examines the territory cottage and identifies the main characteristics of the object.
He should use professional judgment to assess audit risk andto design audit procedures to ensure it is reduced to an acceptably low level.
As the auditor performs planned audit procedures, the audit evidence obtained may cause the auditor to modify the nature, timing or extent of other planned audit procedures.
Typically, such functions are performed by the most experienced auditors who are well-versed in the audit methodology,the practical application of International Standards on Auditing and Audit Procedures.
In these cases certain BSAs identify specified audit procedures which will, because of the nature of the particular assertions, provide sufficient appropriate audit evidence in the absence of:.
Common deficiencies include an over-reliance on checklists and inadequate documentation of audit risk assessment,including linkage of audit procedures to the risks they are designed to address.
In addition to risk assessment procedures, the auditor performs other audit procedures that allow obtaining information that may be useful in identifying the risks of material misstatement.
In certain circumstances, audit evidence obtained from previous audits may provideaudit evidence where the auditor performs audit procedures to establish its continuing relevance.
In particular, audit procedures performed in previous audits usually provideaudit evidence on the entity's organizational structure and controls, as well as information on past misstatements and whether they have been corrected in a timely manner.
These audit procedures provide knowledge about the design of the entity's budgeting policies and whether they have been implemented, but may also provide audit evidence about the effectiveness of the operation of budgeting policies in preventing or detecting material misstatements in the classification of expenses.