Примери за използване на To obtain audit evidence на Английски и техните преводи на Български
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Colloquial
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Official
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Medicine
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Ecclesiastic
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Ecclesiastic
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Computer
Unrestricted access to persons within the entity from whom you determined it necessary to obtain audit evidence.
The audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the closing report.
(iii)Unrestricted access to persons within the entity from whom we determine it necessary to obtain audit evidence.
Confirmations also are used to obtain audit evidence about the absence of certain conditions, for example, the absence of a“side agreement” that may influence revenue recognition.
(c) Unrestricted access to persons within the charity from whom we determine it necessary to obtain audit evidence.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the accounts and the legality and regularity of the transactions underlying them.
(c) Unrestricted access to those within the entity from whom the auditor determines it necessary to obtain audit evidence.
Confirmations also are used to obtain audit evidence about the absence of certain conditions, for example, the absence of an undisclosed agreement that may influence revenue recognition.
For example, the auditor may inspect the record of the administration of IT security to obtain audit evidence that unauthorised access has not occurred during the period.
Procedures to obtain audit evidence about the design and implementation of relevant controls may include inquiring of entity personnel, observing the application of specific controls, inspecting documents and reports, and tracing transactions through the information system relevant to financial reporting.
The nature of the particular control influences the type of procedure required to obtain audit evidence about whether the control was operating effectively.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated accounts and the legality and the regularity of the transactions underlying them.
For example, the auditor may analyze the aging of accounts receivable andthe subsequent collection of receivables to obtain audit evidence relating to the valuation of the allowance for doubtful accounts.
The Court's audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the accounts and about the legality and regularity of the transactions underlying them.
When the substantive procedures alone do not provide sufficient appropriate audit evidence, the auditor should perform tests of controls to obtain audit evidence about their operating effectiveness.
In the context described under paragraph III, an audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the final consolidated accounts and the legality and the regularity of the underlying transactions.
When substantive audit procedures alone do not provide sufficient appropriate audit evidence, under ASA 330,the auditor needs to perform tests of controls to obtain audit evidence about their operating effectiveness.
In the context described under paragraph III, an audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the final consolidated accounts and the legality and the regularity of the underlying transactions.
Ex-post audits may identify ineligible expenditures claimed by the beneficiaries 5 12. The Court's audit involves performing procedures to obtain audit evidence of the amounts and disclosures in the accounts and of the legality and regularity of the transactions underlying them.
The auditor should obtain audit evidence to draw reasonable conclusions on which to base the audit opinion by performing audit procedures to.
When information produced by the entity is used by the auditor to perform audit procedures, the auditor shall obtain audit evidence about the accuracy and completeness of the information.
The purpose of these visits is to obtain direct audit evidence.
Substantive testing based only on re-performance might not allow the CBs to obtain sufficient audit evidence to form a reasonable assurance opinion.
The purpose of these visits is to obtain direct audit evidence from those involved in the processing, management and payment of EU funds, and from the final beneficiaries who receive them.
To obtain sufficient appropriate audit evidence regarding compliance with the provisions of those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements.
In order for the auditor to obtain reliable audit evidence, the information upon which the audit procedures are based needs to be sufficiently complete and accurate.
The auditor performs audit procedures in addition to the use of enquiry to obtain sufficient appropriate audit evidence.
The objective of the audit procedures is, therefore, to obtain sufficient and appropriate audit evidence to provide an opinion on the assumptions themselves.
If the auditor has not obtained sufficient appropriate audit evidence as to a material financial report assertion, the auditor shall attempt to obtain further audit evidence.
In order for the auditor to obtain reliable audit evidence, information produced by the entity that is used for performing audit procedures needs to be sufficiently complete and accurate.