in accounting and auditing policies during the year of the Ministry of Finance Therefore, the Audit Program is more iand imore icomplete iand iis iused ias ia iguide ifor iauditors iin ithe iaudit ipr.
in accounting and auditing policies during the year of the Ministry of Finance Therefore, the Audit Program is more iand imore icomplete iand iis iused ias ia iguide ifor iauditors iin ithe iaudit iprocess a) Regarding the audit method: i i i Work iis iorganized, iarranged ieffectively iand iscientifically iBefore iassigning iwork ito ieach iteam imember, iexperienced iteam ileaders ireview ithe idocuments iprovided iby ithe icompany, iconsider ithe iimportance iof iitems ito ibe iable ito iassign iwork iaccording ito ieach iperson's iability iand iexperience iWith iregard ito ithe iAP ito iSuppliers iitem, ithe iteam ileader ibased ion ithe isize, inature iand iproportion iof iaccounts ipayable iin ithe ifinancial istatements iof ithe iAP ito iSuppliers iitem ito ibe iable ito iassign ian iappropriately iqualified iexecutor ito iensure ithe iquality iof iaudit iwork iAt ithe isame itime, ithe iteam ileader ialso idevelops ithe iwork iplan iof ithe iauditor iAs ia iresult, ithe iauditors iperform itheir iwork iseriously, ifully, iand iin icompliance iwith ithe iassigned irequirements iAfter iassigning iwork ito ieach imember, ithe iteam ileaders iregularly isupervise, imonitor iand ireview ithe iquality iof ithe imembers' iwork iactivities iEach imember iwill iperform ithe iwork iproactively, istrictly icomply iwith ithe igeneral iaudit iprocess, iand ithen ispecifically iwrite iit idown iin ithe iworking ipapers iTaking inotes ion iworking ipapers ihelps ithe iaudit ileader ito imonitor iand icheck ithe iwork iresults iand ievaluate ithe icapacity iof ieach iauditor iHowever, iduring ithe iimplementation iprocess, iif ithere iis ia ineed ifor iadditions ior iamendments, ithe iauditor iwill idiscuss iagain iwith ithe iaudit imanager, iso ithe iquality iof ithe iaudit iwill ibe imost ieffective The icompany ihas idesigned ia iquestionnaire ito ilearn iabout ithe igeneral iand ispecific iinternal icontrol isystem ifor ieach ispecific ipart iof ithe icustomer iFrom ithere, imake ian ioverall iassessment iof ithe iclient's icontrol irisk iFor ithe iAP ito iSuppliers iThe iCompany ihas ibuilt ia iquestionnaire ito icontrol ithe iprocess iof iforming iaccounts ipayable iand ipaying ipayables; iControl iprocedures irelated ito iLiabilities ias ithe ibasis ifor idue idiligence iThe iauditor iconducts ithe idetermination iof iinherent irisk iand icontrol irisk ifor ithe ipayables ipayable ito isuppliers, ithis iwork ihelps ithe iauditor ito idetermine ithe ilevel iof irisk iof ithe iitem, ithereby iplanning ithe idesign iof iprocedures idetailed iaudits, iobtain isufficient iand imore ieffective iaudit ievidence ito iform ian iappropriate iopinion, ithereby ibeing iable ito iassess ithe irisks iassociated iwith iother iaudit iitems, iand iminimize itest iprocedures i