TAILIEUCHUNG - Lecture Accounting information systems: Basic concepts and current issues (4/e): Chapter 17 - Robert L. Hurt

Chapter 17 - Auditing and evaluating the AIS. When you've finished studying this chapter, and completing the activities at its conclusion, you should be able to: Describe the various kinds of audits you might encounter in your accounting career, explain the purpose of the audit clarity project and summarize its essential components, explain ten generally accepted auditing standards & their role in a financial statement audit. | Chapter 17 Auditing and Evaluating the AIS Outline Learning objectives Types of audits Audit Clarity Project Generally accepted auditing standards Financial statement audit steps Learning objectives Describe the various kinds of audits you might encounter in your accounting career. Explain the purpose of the Audit Clarity Project and summarize its essential components. Explain ten generally accepted auditing standards & their role in a financial statement audit. Discuss the basic steps associated with a financial statement audit. Explain the connection between auditing and accounting information systems. Types of audits Financial audit Express an opinion on the fairness of a company’s financial statements Operational audit Determine if a company’s business processes & policies “make sense” Systems audit Ascertain whether information technology is producing expected results Types of audits Compliance audit Examine the AIS and financial statements of GNFP entities Management audit Determines the way management decisions are supported Investigative audit Investigates the AIS and related data to determine if fraud has occurred International audit Applies and combines one or more of the other types in international contexts Audit Clarity Project Four main change areas to financial statement audit standards Format Terminology Additional requirements Audit report The ACP’s goals were to make audit standards easier to read and to converge them with international audit standards. Audit Clarity Project Audit Clarity Project Terminology Applicable financial reporting framework US GAAP IFRS Emphasis of matter paragraph Calls attention to something in the statements and / or the disclosures Audit Clarity Project Additional requirements Ensure appropriateness of applicable financial reporting framework if other than US GAAP Obtain agreement from management regarding their responsibilities for financial statements & internal control Adhere to quality control standards throughout

• Kế toán - Kiểm toán
• Accounting information systems
• Lecture Accounting information systems
• Information systems
• Evaluating the AIS
• Audit clarity project
• Financial statement audit
• Accounting information systems
• Lecture Accounting information systems
• Hệ thống thông tin kế toán
• Accounting information
• Control information
• Information systems controls
• Information security
• System reliability
• Accounting system
• Systems development life cycle
• Systems design
• Value of information
• Business process
• Business process cycles
• Systems development
• Systems analysis
• Auditing computer
• Auditing process
• Privacy controls
• Processing integrity
• Availability controls
• Financial Accounting
• Principles of financial accounting
• Fundamental system principles
• Accounting systems
• Production cycle
• Human resources management
• General ledger
• AIS development strategies
• Reporting Systems
• Accounting information system
• AIS super system
• Computer accounting
• System security
• The accountant
• Information technology
• Documenting accounting information systems
• Data modeling
• Enterprise resource planning systems
• ERP systems
• Value chain
• Supply chain
• Decision structure
• Control frameworks
• Internal controls
• COBIT framework
• Accounting cycle
• Transaction processing
• Internal control
• Control environment