'Substantive testing' diaporamas de présentation

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Computer Assisted and Audit Tools and Techniques

Pics from : http ://www.pragroup.ca/Services/InformationTechnology/tabid/70/Default.aspx. Computer Assisted and Audit Tools and Techniques. Drs. Haryono , Ak . M.Com & Dimas M. Widiantoro, SE., S.Kom ., M.Sc. Agenda.

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Peer Review

Compliance with Framework of Quality Control - General & Specific Controls CA Vimal Chopra, Ex Chairman of CIRC of ICAI. Peer Review. It is automatic route of benchmarking. It is an opportunity and not a burden. It is for sharing the best practices.

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University of New South Wales School of Accounting Auditing and Assurance Services 2010

University of New South Wales School of Accounting Auditing and Assurance Services 2010. LECTURE 6 Tests of Controls and Substantive Analytical Procedures. The Audit Process. An Audit consists of 3 basic steps: Planning Assessment of business risk

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What does your Plan Auditor Do?

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Chi-Chun Chou, Assistant Professor Department of Accounting Chung-Yuan Christian University

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Accounts Payable

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CAATTs for Data Extraction and Analysis

CAATTs for Data Extraction and Analysis. Chapter 7. CAATTs. See CAATT from Wikipedia in relevant links Auditors make extensive use of CAATTs in gathering accounting data for testing application controls and in performing substantive tests.

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ACG 5458 Chapter 8

ACG 5458 Chapter 8. Productivity Tools. Include: E-workpapers Groupware Time and billing software Reference libraries Document management. Electronic Working Papers. Many smaller CPA firms use Microsoft Word, Excel, Access and Outlook Express Others use specialty-type software

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Chapter 11

Chapter 11. Audit of Acquisition Cycle and Inventory. Audit of the Acquisition Cycle. Five Phases in Acquisition and Payment Process Authorized requisition Authorized purchase Receipt of goods and services Approval for payment Cash disbursement . Authorized Purchase.

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Explain How Substantive Testing Is Used Focus Dreams/tutorialoutletdotcom

FOR MORE CLASSES VISIT www.tutorialoutlet.com Explain how substantive testing is used to help an auditor arrive at conclusions about the audit evidence gathered by describing the link between the audit risk model and the nature, timing and extent of substantive procedures. • List the different types of procedures used, and describe the documentation of the conclusions reached as a result of performing substantive procedures.

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