The purpose of the audit. In accordance with the audit objectives, and the original story 200 principles of audit has determined the objectives of the audit are as follows: "Examining financial statements is intended to give an auditor can provide comments to the financial statements, the financial statements have been prepared on the pivot section.According to an article in template financial reporting or not, "he said. Therefore, The purpose of auditing financial statements is to show that the financial statements show the financial position. Results of operations and cash flow.Of the acts by the pivot should be valid in principle to it? Account inquiries The audit refers to the process of collecting and evaluating evidence regarding the information to identify and report on compliance levels.It must be the basis of a defined and communicate results to interested users. The audit process. The audit is the process of collecting and evaluating audit evidence so that the Auditor can audit and performance summary.Preparation of audit reports. The audit process can be divided into 3 steps. 1. planning process 1.1 audit work considerations. 1.2 data collection about the audit business. 1.3. preliminary comparative analysis 1.4 the Act defined a pivot has. 1.5 assessing audit risk acceptable risk and sequel 1.6 understanding internal control systems, risk assessment and control. 1.7 audit plan development and preparation of Audit Guide 2. performance check consists of To test the control and verify subject matter 2.1 revenue cycle. 2.2 expenditure cycle. 2.3 production cycle. 2.4 investment cycle. 2.5 funding cycle. 2.6 monitoring more important 3. the completion of the audit and report to the audit. 3.1 evaluation of audit evidence 3.2 the proposed adjustments and accounting classification list. 3.3 the audit report. This type of authorization. 1. the financial statements audit means auditing the accounting data and the financial statements such as balance sheet, profit and loss statement. The cash flow statement. And please note, consisting of financial statements to assess whether that information is complete. Reliable and is based on the criteria that is defined or not. The auditor examines financial statements to provide comments on the accuracy of financial statements. Follow the basic principles. In the following ways: -Auditor, legal -Audit standards generally accepted -Use of judgment in observing and questioning, exemplary professional. 2. check operation refer to the review procedure How to perform various tasks and obligations in the Organization to make sure that sequence of steps. In performing tasks and obligations in each of the divisions has taken to effectively. The procedure is defined appropriately, which would result in. With the use of resources, and the results of the work to achieve the goals defined. 3. checking action according to rules meant to check to ensure that the work of the Organization in accordance with the law. Regulation Regulatory authority regulations and regulatory policies of the organization. Audit standards generally accepted Audit standard to refer to the guidelines for the performance of the external auditor. The auditor must audit the financial statements. performance standards.To test, which is given by the Federation. Auditing standards contains the basic principles and methods of verification, as well as important.Several best practices related to current professional Council in drafting the standards, audit, audit standard to replace the currently used.
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