audit working papers ppt

On-screen Show 43 Company. Contents of audit working papers.

04 Audit Documentation

While the finished product of an audit engagement is a well-written and clear audit report working papers are the most important documents in an audit.

. Audit Working Papers are Important Quality Control Purposes in Respect of Audit Assurance that the work delegated by the audit partner has been properly completed Evidence of effective audit Increases the economy and efficiency of audit Support audit conclusions Contains detailed and up-to-date facts. And the conclusions drawn from the evidence obtained. Working papers are records kept by auditor regarding the procedures applied the tests performed the information obtained and the pertinent conclusion reached in audit.

11122008 15917 AM Document presentation format. As the principal support for the auditors opinion. Check non-monetary disclosures and ensure that these are referred with the working papers.

Schedules of debtors and creditors. Audit working papers are used to support the audit work done in order to provide assurance that the audit was performed in accordance with the relevant auditing standards. Certificates of officials in regard to such important matters as bad debts unpaid expenses etc.

Not delete or discard audit documentation of any nature before the end of its retention period. Work papers organize and coordinate all phases of the audit. The role of working papers.

KERTAS KERJA AUDIT Audit Working Papers Kertas Kerja Audit Kertas kerja audit adalah seluruh dokumen pelaksanaan audit yang dikumpulkan atau dibuat oleh auditor. Modification or addition in existing audit documentation. KERTAS KERJA PEMERIKSAAN AUDIT WORKING PAPERS KELOMPOK 5 3154068 ALYA LUTFIA SIREGAR 3154050 DAWI BAHRIYAH 3154098 MUHAMMAD REZA 3154014 RABIUL DESMAILYNA 3154036 STAMI IRAWAN PENGERTIAN Kertas kerja working paper merupakan mata rantai yang menghubungkan catatan klien dengan laporan audit.

Notes and get them referred with working papers. The working papers constitute complete and conclusive evidence in future as to the entirety and completeness of the audit work. Those documents include summarizing the clients nature of the business business process flow audit program or procedure documents or information obtained from the client and audit testing documents.

Audit Working Papers 94 Audit working papers are those papers and documents which consists of details about accounts which are under audit. VPC EA 36 FG Created Date. Chapter 7 Audit Planning and Analytical Procedures - Summary Audit Evidence and Persuasiveness Types of Audit Evidence Working Paper Format Storage and Ownership Asks for response even if balance is correct.

Doris Last modified by. Remuneration of key executives and refer with working papers. Do you have PowerPoint slides to share.

PowerPoint PPT presentation free to view. Such details may be 1. They constitute a permanent record of the objectives and scope of the audit as well as the work performed during the audit.

Audit working papers are used to support the audit work done to assure that the relevant auditing standards performed the audit. Audit working papers serve four major purposes. Audit working papers are the documents which record all audit evidence obtained during financial statements auditing internal management auditing information systems auditing and investigations.

Ownership and Custody of Working Papers. According to SAS 41 working papers are the records kept by the auditor of the procedures applied the tests performed the information obtained and the pertinent conclusions reached in the engagement. Working papers are those papers that contain essential facts about accounts so that the auditor may not have again to go over the accounts of his clients in case he wants to refer to them later on during the course of his audit.

AAS 3 states working papers should record the auditors plan the nature timing and extent of the audit procedures performed. KERTAS KERJA PEMERIKSAAN AUDIT WORKING PAPERS Author. Audit Working Papers Functions Organization Prepared by Wa el FBibiJCPACPACIA Bibi ConsultingInc.

Working papers for some relevant clauses 14 Identify separately and vouch for adjustments on account of the following. Internal Audit Documentation and Working Papers is the property of its rightful owner. The auditor should avoid preparing or accumulating unnecessary working papers and should therefore avoid making extensive copies of the clients accounting records.

Audit working papers refer to the documents prepared by or use by auditors as part of their works. The working papers are the matters documented by the auditor and some states have statutes that assign. Drvishalvariayahooin 16 CAAT Working Papers The standard of working papers and retention procedures for a CAAT should be consistent with that on the audit as a whole.

Audit working papers are the archives that record all review proof got during fiscal summaries examining inside administration inspecting data frameworks evaluating and examinations. The specific reasons for making them. Check related party and other related disclosures eg.

As a means for coordinating and supervising the audit. Auditors should prepare and organise their working papers in a manner that helps the auditor carry out an appropriate audit service. They contain the back-up material in support of the audit findings.

Change in rate of exchange of currency from the financial statementsaudit work papers Subsidy grant reimbursement etc verify the scheme under which it is received and ensure appropriate treatment in books. An audit working paper is utilized to help the review work done so as to give the confirmation that the review was acted as per the applicable examining benchmarks. The PowerPoint PPT presentation.

Audit Working Papers Functions. It is advisable that the cost auditor should keep the technical papers relating to the use of the CAAT separate from the other cost audit working papers. View 1473749301_600958 1ppt from ACCOUNTING ACCT4182 at Sultan Qaboos University.

Effective work papers Assemble the audit documentation in an audit file on a timely basis after the date of the auditorsreport. This article is about audit working papers. Check for post balance sheet date events and similar other disclosures.

Audit working papers ISA 230 ISA 230 Audit documentation.

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