- Effective workpapers - The Institute of Internal Auditors or The IIA
Effective workpapers facilitate supervision Documentation basics are taught early Students, at a very young age, are taught to document their work in much the same way necessary for internal auditors to produce effective workpapers Teachers’ assignments typically include a set of tasks, similar to audit “work program steps,” to be completed
- AS 1215: Audit Documentation - Appendix A | PCAOB
In those circumstances, for example, during an inspection by the Board or during the firm's internal quality control review, the auditor is required to demonstrate with persuasive other evidence that the procedures were performed, the evidence was obtained, and appropriate conclusions were reached
- Analytical Procedures in a Review Engagement
This practice aid illustrates and demonstrates the importance of forming expectations and considering the precision of the expectation, two of the most misunderstood concepts when applying analytical procedures in a review engagement These concepts are particularly important because the results of the accountant’s analytical procedures substantially contribute to the information the
- Audit Working Papers - What Are They, Examples, Contents, Types
Audit working papers typically include the auditor's planning documents, test results, analytical procedures, and other supporting documentation These papers are organized and maintained systematically to facilitate review by supervisors and other audit team members
- Good Practices for Quality Assurance Reviewers: Audit Sampling Planning . . .
Objective The purpose of this white paper is to share good practices related to performing quality assurance reviews of audit evidence obtained from sampling
- Auditing Ch. 5 Flashcards | Quizlet
Study with Quizlet and memorize flashcards containing terms like An audit firm's audit documentation DOES NOT:, Audit documentation should be sufficient to allow ______ to understand the audit work performed, the evidence obtained, and the significant conclusions reached, Audit documentation should identify all of the following except: -the dates client transactions and entries were made -the
- 4 strategies for efficient, effective audit documentation
Although compliance with audit documentation standards can be a challenge, smart planning, standardized working papers, and other best practices can help practitioners avoid problems
|