Audit Responsibilities and Objectives

Aug 30, 2012

410 likes | 588 Vues

Learning Objective 1. Explain the objective ofconducting an audit offinancial statements.. Objective of Conducting an Audit of Financial Statements. The primary objective of the auditis to express an opinion on thefinancial statements.Plus w/ SOX 404 (AS5) opinion on the effectiveness of int

Share Presentation

Embed Code

Link

yuma

Télécharger la présentation

Audit Responsibilities and Objectives

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

1. Audit Responsibilitiesand Objectives Chapter 6

2. Learning Objective 1

AUDIT RESPONSIBILITIES AND OBJECTIVES SECTION 4

AUDIT RESPONSIBILITIES AND OBJECTIVES SECTION 4 Overall Audit Objective According to the reporting standard and the handbook An audit is conducted in accordance with GAAS Express an opinion The essence of auditing is gathering evidence Why does the auditor gather evidence?

801 views • 34 slides

Audit Responsibilities and Objectives

Management's Responsibilities. Management is responsible for the financial statements and for internal control.The Sarbanes

416 views • 15 slides

Audit Responsibilities and Objectives

Audit Responsibilities and Objectives. Chapter 5. Learning Objective 1. Explain the objective of conducting an audit of financial statements. Objective of Conducting an Audit of Financial Statements. The primary objective of the audit is to express an opinion on the financial statements.

347 views • 32 slides

Audit Responsibilities and Objectives

Objective of Conducting an Audit of Financial Statements. The primary objective of the auditis to express an opinion on thefinancial statements.. SAS 1 Objectives of an Audit of Financial Statements. Present Fairly. 1. 2. In all Material Respects. 3. Financial Position, Results of Operations,

361 views • 20 slides

Audit Committee Roles & Responsibilities

Audit Committee Roles & Responsibilities. Audit Committee July 20, 2004. Audit Committee Roles. Office of Internal Auditing Charter (Policy 1.D.) Hire Executive Director (Policy 1A.4 Part 5) Preserve Independence of Audit Function Set Tone for Ethical & Legal Conduct. Audit Committee Roles.

362 views • 10 slides

Audit Responsibilities and Objectives

Audit Responsibilities and Objectives. Chapter 6. Explain the objective of conducting an audit of financial statements and an audit of internal controls. Learning Objective 1. Objective of Conducting an Audit of Financial Statements. The purpose of an audit is to provide financial

1.8k views • 38 slides

Audit Responsibilities and Objectives

Learning Objective 1. Explain the objective ofconducting an audit offinancial statements andan audit of internal controls.. Objective of Conducting an Audit of Financial Statements. The objective of the ordinary audit of financialstatements is the expression of an opinion ofthe fairness with wh

725 views • 42 slides

Audit Responsibilities and Objectives

Audit Responsibilities and Objectives. Chapter 6. Learning Objective 1. Explain the objective of conducting an audit of financial statements. Objective of Conducting an Audit of Financial Statements. The primary objective of the audit is to express an opinion on the financial statements.

520 views • 39 slides

Chapter 19 Completing The Audit / Post Audit Responsibilities Spring 2007

Chapter 19 Completing The Audit / Post Audit Responsibilities Spring 2007. Completing the Audit. Main point: Procedures performed at the end of the audit are your last chance to detect material misstatements. There are a series of “standard procedures” to catch problems.

1.31k views • 43 slides

Federal Audit Executive Council Objectives and Audit Guides

Federal Audit Executive Council Objectives and Audit Guides. U.S. Department Of Transportation, Office of Inspector General at the FAEC’s Contracting and Acquisitions Training Conference April 17, 2012. Who We Are.

509 views • 12 slides

Chapter Five Audit Responsibilities and Accounting Fraud

Chapter Five Audit Responsibilities and Accounting Fraud. The Contents of the Audit Report. Introductory Paragraph Identifies the financial statements Clarifies management’s responsibilities for the statements

317 views • 17 slides

Audit Responsibilities and Objectives

Audit Responsibilities and Objectives. Presentation Outline. Financial Statement Responsibilities Categories of Fraud Auditor Responsibility for Detection of Illegal Acts Managing the Audit Process Phases of the Audit Process. I. Financial Statement Responsibilities.

528 views • 33 slides

Audit Responsibilities and Objectives

Audit Responsibilities and Objectives. Chapter 6. Key Topics in Chapter 6. Understand the responsibility of : Management, for the financial statements and internal controls The independent auditor: SAS 1 – auditor’s responsibility in performing the audit For discovering illegal acts

344 views • 22 slides

Chapter 6 Audit Responsibilities and Objectives

Chapter 6 Audit Responsibilities and Objectives. Presentation Outline. Financial Statement Responsibilities Categories of Fraud Auditor Responsibility for Detection of Illegal Acts Managing the Audit Process Phases of the Audit Process. I. Financial Statement Responsibilities.

482 views • 33 slides

Part Three Audit Responsibilities

Part Three Audit Responsibilities. Structure of Seminar. 1.Auditing Standards 2.Professional auditing standards system 3.Fundamental principles of professional ethics 4.Audit Quality 5.Audit liability. 1.Auditing Standards.

485 views • 32 slides

AUDIT RESPONSIBILITIES AND OBJECTIVES SECTION 4

AUDIT RESPONSIBILITIES AND OBJECTIVES SECTION 4. Overall Audit Objective. According to the reporting standard and the handbook An audit is conducted in accordance with GAAS Express an opinion The essence of auditing is gathering evidence Why does the auditor gather evidence?.

482 views • 35 slides

Part Two Audit objectives, Planning The Audit ＆ Materiality

Part Two Audit objectives, Planning The Audit ＆ Materiality. Structure of Seminar. Audit objectives Planning the audit The importance of planning The overall audit strategy and the detailed audit plan Materiality. 1. Audit objectives. Overall objective of the audit

1k views • 28 slides

Audit Responsibilities and Objectives

Audit Responsibilities and Objectives. Chapter 6. Learning Objective 1. Explain the objective of conducting an audit of financial statements and an audit of internal controls. Objective of Conducting an Audit of Financial Statements. The objective of the ordinary audit of financial

477 views • 34 slides

Tax Audit Auditors Duty And Responsibilities To Protect Your

Private auditors feel like umpires in the financial and tax audit reporting arena. Accountants come in, undertake an audit of the business’s accounting system and procedures and present a document that is connected to the company's financial reports.

203 views • 4 slides

Audit of predetermined objectives

Audit of predetermined objectives Presentation: Portfolio Committee on Justice and Constitutional Development March 2013. Reputation promise/mission.

240 views • 22 slides

Audit Responsibilities and Objectives

Audit Responsibilities and Objectives. Objective of Conducting an Audit of Financial Statements.

493 views • 42 slides

2011/12 Audit Readiness and Predetermined Objectives

2011/12 Audit Readiness and Predetermined Objectives. 1 1. Presentation Outline. Preparation and actions Assets & Liabilities Expenditure Revenue Assets Orders Transfer of functions Unauthorised, irregular and fruitless and wasteful expenditure Predetermined Objects

166 views • 9 slides

More Related

Audit Responsibilities and Objectives

Audit Responsibilities and Objectives

Presentation Transcript

AUDIT RESPONSIBILITIES AND OBJECTIVES SECTION 4

Audit Responsibilities and Objectives

Audit Responsibilities and Objectives

Audit Responsibilities and Objectives

Audit Committee Roles &amp; Responsibilities

Audit Responsibilities and Objectives

Audit Responsibilities and Objectives

Audit Responsibilities and Objectives

Chapter 19 Completing The Audit / Post Audit Responsibilities Spring 2007

Federal Audit Executive Council Objectives and Audit Guides

Chapter Five Audit Responsibilities and Accounting Fraud

Audit Responsibilities and Objectives

Audit Responsibilities and Objectives

Chapter 6 Audit Responsibilities and Objectives

Part Three Audit Responsibilities

AUDIT RESPONSIBILITIES AND OBJECTIVES SECTION 4

Part Two Audit objectives, Planning The Audit ＆ Materiality

Audit Responsibilities and Objectives

Tax Audit Auditors Duty And Responsibilities To Protect Your

Audit of predetermined objectives

Audit Responsibilities and Objectives

2011/12 Audit Readiness and Predetermined Objectives

Audit Committee Roles & Responsibilities