TAILIEUCHUNG - AUDITING

To provide certain degree of assurance that the activities reviewed (financial statements, operations, management practices, etc.) have been performed in accordance with applicable standards or practices. | AUDITING Systematic process of objectively obtaining and evaluating evidence Regarding assertions about economic actions and events; To ascertain the degree of correspondence between those assertions and established criteria; and Communicating the results to interested users (AAA) Purpose of an Audit To provide certain degree of assurance that the activities reviewed (financial statements, operations, management practices, etc.) have been performed in accordance with applicable standards or practices. Standards on Auditing Either: International Standards on Auditing, issued by IFAC (International Federation of Accountants) or: Standards for Government Auditors, issued by INTOSAI (International Organization of Supreme Audit Institutions) AUDIT COMPLIANCE TYPES OF AUDITS Financial Compliance Operational FINANCIAL AUDITS The Implementing Organization’s Financial Statements Project Financial Statements Statements of Expenditures (SOEs) Special Bank Account (SA) Implementing Organization’s

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