ASSURANCE IN FINANCIAL AUDITING part10 potx

... suggested training activities 1. In- house training courses based on individual needs as well as RAA’s core curriculum, including financial audit methodologies. 2. In- house seminars and workshops ... • Maintaining any information systems / records required for reporting on the QA function; • Undertaking preparation for reviews including keeping up to date with accounting and au...

Ngày tải lên: 19/06/2014, 17:20

... the brief explanation of findings and link it to next template which showed the next Appendix ) WP Ref. 8 In determining the use of CAAT’s were the following factors considered:  ... starting date for the audit? • A finalisation date for the detail work for senior review? • A planned date for issuing the financial statements and reports? • Completion of the planning...

Ngày tải lên: 19/06/2014, 17:20

... interview, survey etc), Reporting and Follow-up as given in the following diagram: This is trial version www.adultpdf.com A Handbook 24 QUA ASSURANCE IN FINANCIAL AUDITING e) Determine ... establish auditing, reporting standards and practices that will meet the highest auditing and reporting standards”. In line with this the RAA auditing standards 2.6 stipulates the...

Ngày tải lên: 19/06/2014, 17:20

... 40 QUA ASSURANCE IN FINANCIAL AUDITING strategic planning can play a pivotal role in ensuring consistent high quality performance by RAA. Strategic planning: Strategic Planning in the context ... both the institutional and individual audit levels (with specific reference to financial audits). This is trial version www.adultpdf.com A Handbook 27 QUA ASSURANCE IN FIN...

Ngày tải lên: 19/06/2014, 17:20

... Handbook 56 QUA ASSURANCE IN FINANCIAL AUDITING 5.1 Financial Audit Process Overview In conducting QAR for financial audit it is important to gain an understanding of the financial audit process ... performed; ¾ Opinion paragraph containing: o A reference to the financial reporting framework used to prepare the financial statements (including identifying the country of o...

Ngày tải lên: 19/06/2014, 17:20

... Handbook 81 QUA ASSURANCE IN FINANCIAL AUDITING will require consideration of the implications the findings including the linkages to the causal factors and the elements of the institutional ... version www.adultpdf.com A Handbook 77 QUA ASSURANCE IN FINANCIAL AUDITING S. N. Audit requirements To provide assurance that Key instruments employed Potential findings Q...

Ngày tải lên: 19/06/2014, 17:20

... version www.adultpdf.com A Handbook 134 QUA ASSURANCE IN FINANCIAL AUDITING individual auditor basis in place? 15. Are there procedures for on-the-job training? 16. Is on-the-job training provided for each auditor? ... term financial resource planning? 2. Is the budgeting process integrated into your annual This is trial version www.adultpdf.com A Handbook 142 QUA A...

Ngày tải lên: 19/06/2014, 17:20

... 152 QUA ASSURANCE IN FINANCIAL AUDITING Existence Ranking Remarks No Checklist description Yes No 1 2 3 4 5 Training room Training rooms exist. Training rooms are well equipped. Meeting ... answering questions or providing information on painful or disturbing topics. This is trial version www.adultpdf.com A Handbook 162 QUA ASSURANCE IN FINANCIAL AUDITING It...

Ngày tải lên: 19/06/2014, 17:20

... - Opinion paragraph containing: • A reference to the financial reporting framework used to prepare the financial statements (including identifying the country of origin of the financial ... respects, in accordance with an applicable financial reporting framework b. Determining the audit procedures to be performed in conducting an audit in accordance with RAA Auditi...

Ngày tải lên: 19/06/2014, 17:20

... do the working papers:  Include indexing/signatures and dating by preparer and reviewer?  Indicate the meanings of audit tick marks?  Indicate source of information?  Indicate the ... properly defined, for example, is it an interim, final or special audit report. Par. 4.0.1 to 4.0.29  That the accounting officer concerned is informed in writing about the info...

Ngày tải lên: 19/06/2014, 17:20