Evaluating audit evidence

This study was conducted to identify and evaluate the impact of determinants on the quality of auditing accounting estimates of auditing firms in Vietnam. Data were collected from questionnaires sent to 217 subjects, including auditors; audit assistants; and audit managers of 27 auditing firms in Hanoi and Ho Chi Minh City.

23p minhnn0302 10-04-2024 11 4   Download

Continued part 1, part 2 of ebook "Fraud auditing and forensic accounting (4th edition)" provides readers with contents including: fraud detection; fraud response; computer crime; fraud and the accounting information system; gathering evidence; cyber forensics; obtaining and evaluating nonfinancial evidence in a fraud examination;...

173p tuongnhuoclan 27-11-2023 6 4   Download

Continued part 1, part 2 of ebook "Audit and accounting guide: Construction contractors" provides readers with contents including: major auditing procedures for contractors; other audit considerations; consideration of fraud in a financial statement; illustrations of segmenting criteria; computing income earned under the percentage-of-completion method; schedule of changes made to the text from the previous edition; the importance of exercising professional skepticism;...

90p mocthanhdao0210 20-11-2023 6 3   Download

Continued part 1, part 2 of ebook "Principles of auditing: An introduction to international standards on auditing" provides readers with contents including: analytical procedures; substantive testing and evidence; completing the audit; audit reports and communication; overview of a group audit; corporate governance; governance and auditing in a public interest context;...

376p mocthanhdao0210 19-11-2023 6 3   Download

Lecture Fundamentals of Auditing present the content: advantages & disadvantages of auditing, objectives & general principles of financial statement s audit, legal considerations regarding auditing, duties and liabilities of auditor, liabilities of an auditor, statutory requirements regarding company accounts, documenting the internal control system, evaluating the internal control system, internal control questionnaire, sufficient appropriate audit evidence, verification of stock in trade and store & spares,...

151p bachkhinhdaluu 03-12-2021 23 1   Download

(bq) part 1 book "brink’s modern internal auditing" has contents: foundations of internal auditing; internal audit’s common body of knowledge, another internal controls framework, risk management, performing effective internal audits, standards for the professional practice of internal auditing,...àn other contents.

406p bautroibinhyen23 02-04-2017 42 6   Download

If the Evaluation Council requires an HEI to undergo a re-audit of its quality system, the targets that are in essential need of development and will be subject to the re-audit are recorded in the Council’s decision. In the re-audit, the institution is expected to present evidence showing that it has improved its quality system so that the audit targets evaluated in the re-audit as a whole have progressed to at least the level of ‘developing’. Re-audits use the same criteria as the actual audits (see Appendix 1).

66p tay_thi_le 19-02-2013 41 4   Download

Finnish HEIs decide on their own quality systems, and the comprehensiveness, functioning and effectiveness of the systems are evaluated in the audits. Thus, the audit approach corresponds to the principle of enhancement-led evaluation, which has become a strong tradition in the Finnish evaluation practice. According to the audit reports and feedback received from HEIs, the audits have enhanced the systematic development of quality systems and operating methods.

321p tay_thi_le 19-02-2013 55 8   Download

The audit work required for a live application review is very similar to that undertaken for a system under development with one main exception. When auditing an application under development, there is little opportunity for detailed audit testing. Audit work will focus on evaluating the adequacy of security and control using discussion and a review of technical documentation. The testing phase of the project may allow some scope for control testing, but this is artificial.

11p doipassword 01-02-2013 39 2   Download