TAILIEUCHUNG - Financial Audit Manual_part2

quy định của pháp luật và các quy định kiểm soát có liên quan trong hoạt động các của thực thể, xác định khả năng của hệ thống thông tin hiệu quả (IS) điều khiển; thực hiện một đánh giá nguy cơ sơ bộ xác định có nguy cơ cao khu vực, bao gồm cả việc xem xét nguy cơ gian lận, và quy hoạch địa điểm trường tổ chức đến thăm. | 100 - INTRODUCTION provisions of laws and regulations and relevant controls over the entity s operations determining the likelihood of effective information systems IS controls performing a preliminary risk assessment to identify high-risk areas including considering the risk of fraud and planning entity field locations to visit. Internal Control Phase .04 This phase entails evaluating and testing internal control to support the auditor s conclusions about the achievement of the following internal control objectives Reliability of financial reporting transactions are properly recorded processed and summarized to permit the preparation of the principal statements and required supplementary stewardship information RSSI in accordance with generally accepted accounting principles GAAP and assets are safeguarded against loss from unauthorized acquisition use or disposition. Compliance with applicable laws and regulations transactions are executed in accordance with a laws governing the use of budget authority and other laws and regulations that could have a direct and material effect on the principal statements or RSSI and b any other laws regulations and governmentwide policies identified by OMB in its audit guidance. OMB audit guidance requires the auditor to test controls that have been properly designed to achieve these objectives and placed in operation to support a low assessed level of control risk. This may be enough testing to give an opinion on internal control. GAO audits should be designed to give July 2001 GAO PCIE Financial Audit Manual This is trial version Page 100-3 100 - INTRODUCTION an opinion on internal control. 4 If the auditor does not give an opinion generally accepted government auditing standards GAGAS require the report to state whether tests were sufficient to give an opinion. .05 OMB s audit guidance includes a third objective of internal control related to performance measures. The auditor is required to understand the .

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