La revisoría fiscal es un órgano de control permanente que tiene como objetivos velar por el cumplimiento de las leyes, dar fe pública de los actos de las entidades y proteger los intereses de los asociados y la comunidad. La revisoría fiscal se caracteriza por ser independiente, tener cobertura total sobre los bienes de la entidad y desempeñar funciones de auditoría financiera, de gestión, de cumplimiento y control interno. Existe diferentes clasificaciones de la revisoría fiscal como individual, jurisdiccional, administrativa, tributaria, privada y pública
The document provides sample audit programs for various accounts and areas that would be tested during an audit, including tangible fixed assets, investments, stock, debtors, bank balances, creditors, long term loans, provisions, capital/statutory records, profit and loss, and taxation. The audit programs list the specific procedures and tests that would be performed to obtain evidence regarding existence, completeness, valuation, cut-off, and proper presentation/disclosure of account balances and transactions.
Este documento presenta la Norma Internacional de Auditoría 230 sobre documentación de auditoría. Establece que (1) el auditor debe preparar documentación de auditoría de manera oportuna, (2) la documentación debe ser suficiente para que otro auditor entienda la naturaleza y alcance de los procedimientos realizados y las conclusiones alcanzadas, y (3) el auditor debe reunir la documentación en un archivo de auditoría y completar el proceso de cierre de papeles de trabajo de manera oportuna después de emitir su dictamen.
The document discusses audit evidence and related concepts:
1. Audit evidence is information used by auditors to arrive at conclusions and includes accounting records and other corroborating evidence. Auditors must obtain sufficient and appropriate audit evidence through audit procedures.
2. Sufficient evidence is a measure of quantity based on risk, materiality, knowledge. Appropriate evidence is relevant and reliable based on source, documentation, and objectivity.
3. Audit procedures include inquiry, observation, inspection, confirmation, recalculation, and analytical procedures to obtain evidence for assertions about transactions, account balances, and disclosures.
This document discusses different types of auditing based on the organization being audited, legal requirements, scope, continuity, specialty, and time period. It covers audits of sole proprietorships, partnerships, joint stock companies, trusts, and cooperatives. Statutory audits are compulsory while voluntary audits are private. Internal audits are conducted by employees while external audits use outside auditors. Annual, interim, and branch audits vary based on timing. Specialized audits include cost, management, propriety, and social audits. Continuous, complete, partial, and in-depth audits have different methodologies.
The document discusses internal control, internal check, and internal audit. It defines them and explains their objectives and components. Internal control includes policies and procedures to ensure effective operations. Internal check involves separating duties so one person's work is checked by another. Internal audit provides independent review and evaluation of internal controls, compliance, risk management, and efficiency. Examples of internal checks for credit sales, payment of wages, and inventory management are also provided to illustrate how duties are separated within key processes.
An audit programme outlines the guidelines and specifics for conducting an audit, including the audit objectives, location, timing, and procedures. It is developed after understanding the client's business by determining audit strategies and preparing a checklist. The advantages of an audit programme are that it provides instructions, divides work responsibilities, and facilitates supervision, future planning, and efficient audits. However, audit programmes can also lead to rigid and mechanical work, as well as a lack of flexibility and initiative.
La revisoría fiscal es un órgano de control permanente que tiene como objetivos velar por el cumplimiento de las leyes, dar fe pública de los actos de las entidades y proteger los intereses de los asociados y la comunidad. La revisoría fiscal se caracteriza por ser independiente, tener cobertura total sobre los bienes de la entidad y desempeñar funciones de auditoría financiera, de gestión, de cumplimiento y control interno. Existe diferentes clasificaciones de la revisoría fiscal como individual, jurisdiccional, administrativa, tributaria, privada y pública
The document provides sample audit programs for various accounts and areas that would be tested during an audit, including tangible fixed assets, investments, stock, debtors, bank balances, creditors, long term loans, provisions, capital/statutory records, profit and loss, and taxation. The audit programs list the specific procedures and tests that would be performed to obtain evidence regarding existence, completeness, valuation, cut-off, and proper presentation/disclosure of account balances and transactions.
Este documento presenta la Norma Internacional de Auditoría 230 sobre documentación de auditoría. Establece que (1) el auditor debe preparar documentación de auditoría de manera oportuna, (2) la documentación debe ser suficiente para que otro auditor entienda la naturaleza y alcance de los procedimientos realizados y las conclusiones alcanzadas, y (3) el auditor debe reunir la documentación en un archivo de auditoría y completar el proceso de cierre de papeles de trabajo de manera oportuna después de emitir su dictamen.
The document discusses audit evidence and related concepts:
1. Audit evidence is information used by auditors to arrive at conclusions and includes accounting records and other corroborating evidence. Auditors must obtain sufficient and appropriate audit evidence through audit procedures.
2. Sufficient evidence is a measure of quantity based on risk, materiality, knowledge. Appropriate evidence is relevant and reliable based on source, documentation, and objectivity.
3. Audit procedures include inquiry, observation, inspection, confirmation, recalculation, and analytical procedures to obtain evidence for assertions about transactions, account balances, and disclosures.
This document discusses different types of auditing based on the organization being audited, legal requirements, scope, continuity, specialty, and time period. It covers audits of sole proprietorships, partnerships, joint stock companies, trusts, and cooperatives. Statutory audits are compulsory while voluntary audits are private. Internal audits are conducted by employees while external audits use outside auditors. Annual, interim, and branch audits vary based on timing. Specialized audits include cost, management, propriety, and social audits. Continuous, complete, partial, and in-depth audits have different methodologies.
The document discusses internal control, internal check, and internal audit. It defines them and explains their objectives and components. Internal control includes policies and procedures to ensure effective operations. Internal check involves separating duties so one person's work is checked by another. Internal audit provides independent review and evaluation of internal controls, compliance, risk management, and efficiency. Examples of internal checks for credit sales, payment of wages, and inventory management are also provided to illustrate how duties are separated within key processes.
An audit programme outlines the guidelines and specifics for conducting an audit, including the audit objectives, location, timing, and procedures. It is developed after understanding the client's business by determining audit strategies and preparing a checklist. The advantages of an audit programme are that it provides instructions, divides work responsibilities, and facilitates supervision, future planning, and efficient audits. However, audit programmes can also lead to rigid and mechanical work, as well as a lack of flexibility and initiative.
This document summarizes the key points of an International Standard on Auditing (UK) regarding audit documentation:
1) It establishes requirements for audit documentation relating to the timing of preparation, documentation of procedures performed and evidence obtained, and assembly of the final audit file.
2) Audit documentation provides evidence of the audit work performed and conclusions reached, and promotes quality and consistency in the audit.
3) The auditor must document significant matters, judgments made, and any departures from audit standards. Audit documentation must be sufficient to allow an experienced auditor to understand the nature, timing and extent of procedures performed.
Slide gives information about working style of internal audit department in micro-finance institution. It helps the viewer to enhance the skills and knowledge about audit activities in MFI.
This document outlines quality control procedures for audits according to SA 220. It discusses responsibilities of the auditor and engagement quality control reviewer to implement procedures that provide reasonable assurance that audits comply with standards and the auditor's report is appropriate. It defines key terms and outlines requirements regarding leadership responsibilities, ethics, independence, client acceptance, engagement team assignment, engagement performance and monitoring.
Este documento describe la auditoría operacional como el análisis de una unidad operativa o organización completa para evaluar sus sistemas, controles y desempeño con respecto a los objetivos de la administración. El auditor evalúa los controles operativos y actividades como compras, procesamiento de datos y envío. La auditoría operacional busca identificar áreas de reducción de costos, mejorar métodos operativos y determinar la forma más eficiente, económica y efectiva de realizar actividades. El proceso de auditoría incluye la definición del prop
The document discusses internal check, internal audit, and internal control. It defines each term and describes their objectives and characteristics. Internal check refers to built-in checks in accounting processes to segregate duties among employees. Internal audit involves continuous review of operations and records by a dedicated staff. Internal control comprises plans and methods to safeguard assets and ensure efficient management. The document outlines the scope, advantages, limitations of each system and how they help management and auditors.
This is a step-by-step process on how to plan and carry out Auditing. This shall be useful for Accountants , professionals,small businesses,big businesses.
El auditor deberá obtener evidencia suficiente apropiada de auditoría para poder extraer conclusiones razonables sobre las cuales basar la opinión de auditoría.
La evidencia de auditoría se obtiene de una mezcla apropiada de pruebas de control y de procedimientos sustantivos. En algunas circunstancias, la evidencia puede ser obtenida completamente de los procedimientos sustantivos.
The document discusses internal controls in auditing, including the objectives, components, and case studies related to internal controls. It describes the control environment, risk assessment, control activities, information and communication, and monitoring as the main components of internal controls. The document also differentiates between substantive tests and tests of controls in auditing.
Auditing procedure & internal control systemRadhikaGupta215
This document discusses auditing procedures and internal control systems. It begins by acknowledging the author's teacher for providing guidance on the topic. It then defines audit procedures as the steps auditors take to evaluate a company's financial statements and determine if they accurately reflect the company's financial position. The document outlines different types of audit procedures like substantive and analytical procedures. It also discusses internal control systems, their objectives and features, as well as principles and types of internal controls. Advantages and disadvantages of internal controls are provided.
SA 200 - 299 is one of the most important concepts. We have tried to cover as much as possible for the students appearing for their CA exams.
QLI is one of the best ipcc classes in Mumbai and also teaches for CA Final and CPT. (www.qli.co.in)
This document provides an introduction and overview of auditing. It discusses the origin and development of auditing from ancient times to the modern era where computers are used. It also defines auditing, outlines the syllabus which includes the meaning, characteristics, scope, principles, functions, limitations and advantages of auditing. The purpose of an audit is to provide reliable information to decision makers by having an independent verification of accounts.
Este documento describe las Normas Internacionales de Contabilidad (NIC), su objetivo de estandarizar la contabilidad a nivel global para facilitar la interpretación transfronteriza de los estados financieros, y sus beneficios como mejorar la división del trabajo, fomentar la innovación financiera, reducir los costos de transacción y de capital. El objetivo final de las NIC es que las transacciones similares se traten de la misma manera en todo el mundo y permitan crear estados financieros unificados.
This document summarizes the key points of an International Standard on Auditing (UK) regarding audit documentation:
1) It establishes requirements for audit documentation relating to the timing of preparation, documentation of procedures performed and evidence obtained, and assembly of the final audit file.
2) Audit documentation provides evidence of the audit work performed and conclusions reached, and promotes quality and consistency in the audit.
3) The auditor must document significant matters, judgments made, and any departures from audit standards. Audit documentation must be sufficient to allow an experienced auditor to understand the nature, timing and extent of procedures performed.
Slide gives information about working style of internal audit department in micro-finance institution. It helps the viewer to enhance the skills and knowledge about audit activities in MFI.
This document outlines quality control procedures for audits according to SA 220. It discusses responsibilities of the auditor and engagement quality control reviewer to implement procedures that provide reasonable assurance that audits comply with standards and the auditor's report is appropriate. It defines key terms and outlines requirements regarding leadership responsibilities, ethics, independence, client acceptance, engagement team assignment, engagement performance and monitoring.
Este documento describe la auditoría operacional como el análisis de una unidad operativa o organización completa para evaluar sus sistemas, controles y desempeño con respecto a los objetivos de la administración. El auditor evalúa los controles operativos y actividades como compras, procesamiento de datos y envío. La auditoría operacional busca identificar áreas de reducción de costos, mejorar métodos operativos y determinar la forma más eficiente, económica y efectiva de realizar actividades. El proceso de auditoría incluye la definición del prop
The document discusses internal check, internal audit, and internal control. It defines each term and describes their objectives and characteristics. Internal check refers to built-in checks in accounting processes to segregate duties among employees. Internal audit involves continuous review of operations and records by a dedicated staff. Internal control comprises plans and methods to safeguard assets and ensure efficient management. The document outlines the scope, advantages, limitations of each system and how they help management and auditors.
This is a step-by-step process on how to plan and carry out Auditing. This shall be useful for Accountants , professionals,small businesses,big businesses.
El auditor deberá obtener evidencia suficiente apropiada de auditoría para poder extraer conclusiones razonables sobre las cuales basar la opinión de auditoría.
La evidencia de auditoría se obtiene de una mezcla apropiada de pruebas de control y de procedimientos sustantivos. En algunas circunstancias, la evidencia puede ser obtenida completamente de los procedimientos sustantivos.
The document discusses internal controls in auditing, including the objectives, components, and case studies related to internal controls. It describes the control environment, risk assessment, control activities, information and communication, and monitoring as the main components of internal controls. The document also differentiates between substantive tests and tests of controls in auditing.
Auditing procedure & internal control systemRadhikaGupta215
This document discusses auditing procedures and internal control systems. It begins by acknowledging the author's teacher for providing guidance on the topic. It then defines audit procedures as the steps auditors take to evaluate a company's financial statements and determine if they accurately reflect the company's financial position. The document outlines different types of audit procedures like substantive and analytical procedures. It also discusses internal control systems, their objectives and features, as well as principles and types of internal controls. Advantages and disadvantages of internal controls are provided.
SA 200 - 299 is one of the most important concepts. We have tried to cover as much as possible for the students appearing for their CA exams.
QLI is one of the best ipcc classes in Mumbai and also teaches for CA Final and CPT. (www.qli.co.in)
This document provides an introduction and overview of auditing. It discusses the origin and development of auditing from ancient times to the modern era where computers are used. It also defines auditing, outlines the syllabus which includes the meaning, characteristics, scope, principles, functions, limitations and advantages of auditing. The purpose of an audit is to provide reliable information to decision makers by having an independent verification of accounts.
Este documento describe las Normas Internacionales de Contabilidad (NIC), su objetivo de estandarizar la contabilidad a nivel global para facilitar la interpretación transfronteriza de los estados financieros, y sus beneficios como mejorar la división del trabajo, fomentar la innovación financiera, reducir los costos de transacción y de capital. El objetivo final de las NIC es que las transacciones similares se traten de la misma manera en todo el mundo y permitan crear estados financieros unificados.
Este documento describe un proyecto escolar sobre el cuerpo humano realizado por dos clases. Inicialmente, los estudiantes discutieron lo que sabían y querían saber sobre el cuerpo. Luego, investigaron las partes externas e internas del cuerpo a través de cuentos y trabajos en grupo. Finalmente, aprendieron mucho sobre cómo funciona el cuerpo y resolvieron sus dudas iniciales.
Este documento describe los cinco tipos principales de glóbulos blancos: neutrófilos, eosinofilos, basófilos, linfocitos y monocitos. Explica sus características clave como su tamaño, función, porcentaje en la sangre y morfología nuclear. Los neutrófilos son los más abundantes y fagocitan bacterias, mientras que los linfocitos desempeñan un papel clave en el sistema inmunológico. Los monocitos son los glóbulos blancos más grandes y se generan en
Viceverba_appdelmes_0624_joc per aprendre verbs llatinsDaniel Fernández
Vice Verba és una aplicació educativa dissenyada per ajudar els estudiants de llatí a aprendre i practicar verbs llatins d'una manera interactiva i entretinguda.