2. This review is intended to inform all
students of the importance of
accounting specialization in terms of
quality audit exercise so most
professional audit of
introduction
3. quality audit
is a tool that allows us to evaluate the effectiveness of the established
system, its flaws and means of improvement. therefore, a good
management is clear that we must establish and maintain procedures and
documents day to plan, perform and verify activities and results.
quality audit should focus on clearly defined and documented. audit
performed only if, after consultation with the client, is opinion of the
auditor that:
there is sufficient and appropriate information on the subject of the audit
there are adequate resources to support and endorse the audit process
there is adequate cooperation from the auditee
4. Objectives
one of the objectives of a quality audit is to assess
whether it is necessary to make improvements or
corrective actions. not be confused with an audit
oversight activities of the quality or inspection, the
aim of the latter is controlling a process with
acceptance of a product. the quality audit purposes
may be internal or external to
5. audit types
• internal audit: arises after the external audit by
the need to maintain a permanent and more
effective within the company and to make faster
and efecaz function of the external auditor.
usually the classical internal audit has been
occupying primarily internal control system, ie
the set of measures, policies and procedures
established by the company to protect assets,
minimize the potential for fraud, increase
operational efficiency and optimize the the
financial economic information.
• external audit: examines and evaluates any of
the information systems of an organization and
issues a separate review on them. but companies
generally require the evaluation of its financial
information system independently to give validity
to users of this product, so traditionally the term
asosiado external audit financial statement
audit.
6. detection of evidence
appropriate information should be collected,
analyzed, interpreted and documented to be used as
audit evidence in verification and evaluation process
to determine whether the audit criteria are being
fulfilled.
audit evidence must be of such quality and quantity
that competent quality auditors, working
independently each reach similar audit results to
the evaluation of the same evidence against the
same audit criteria
7. audit results
the audit team should review all the
evidence of the audit to determine
where not met the audit criteria of the
audit team sgc must then ensure that
the results of the audit of non-
compliance are documented in a clear,
concise and be supported by audit
evidence.
the evidence found during the audit
quality will inevitably only a sample of
the information available, partly due to
the fact that a quality audit be
conducted for a limited time and with
limited resources.
8. All day thinking about
numbers, numbers, bills,
mathematical calculations,
percentages! Do not you
realize how much damage
our relationship?
if a 63%