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Audit Function

1 / 1


1/1/1

1973




2/1/1

1980( IAPC)







3/1/1

: ( 3)

. 109- 106 1993


10

11

12

11

2
3

12
11

10

2/1

The Motivational Theory 5

3/1



1

2
3

4
5

10

Equity Funding
64000

Savings and Loan Industry


1987

11

Globalization 1

4

5

4/1

12

(Jenkins)

(AICPA)
Professional users

13

1

2

3



4

2/4/1

14

: ( 14)

Enron
Arther Anderson

7
141990
15199319.41992
4001992Ernst & Young

30487
16

1996
17

1998

18

1

2
3
4
3/4/1

(17) Jeffrey J. Peck, Proportionate Liability: The Emerging Global Standard, Critical Perspectives

19

1
2
3
4

1996
20

: ( 19)
. . 70 - 67 1997

4/4/1

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: ( 21)

5/1

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1/5/1

- D.H. Taylor and G. W. Glezen, " Op. Cit., PP. 4-7

: ( 22)


2/5/1

3/5/1

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: ( 23)


Generally Accepted Auditing Standards

1/2


Auditing Standards

Auditing Procedures



( GAAS )

2/2

( AICPA )


General Standards

1
(Proficiency)

2
(Independence in mental attitude)

3

Standards of Field work

1

2


Standards of Reporting

1

2

3

4


General Standards

1/2/2



-1

--

Independence -2

24


1

2

3


1
2
-
3

4

1
2

3

2
3

Due Professional Care -3


Standards of Field work 2/2/2

-1

Proper Planning and Supervision

-2

Evaluating the System of internal Control

Sufficient Competent Evidence

Verifiability

Standards of Reporting 3/2/2


. -1


Consistent -2



1
2
3
4


Adequate Disclosure -3


-4

Expression of Opinion


Unqualified Opinion


Qualified Opinion


Adverse Opinion


Disclaimer

Auditor

1/3
1/1/3


199926

25
1

2


3

4


2/1/3

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3/1/3

29{) }

30{ }
31

32{

(27) ( 29)

))


33

34...

}35{

36{
7

37 {

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8

9


.(90) ( 35)

10


11

2/3
1/2/3


199722174

199239

50

50

2/2/3


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3

4


3/2/3


42
199926

3/3
1/3/3

2677
1999


3

4

5


2/3/3


22179
2651431997
1999

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2

3


10

4/3


1/4/3



1
2
3
39




/1/4/3

40


199926
57


199722183


/1/4/3

199722183

19992658


2/4/3

199722

199722288

3


4

5


19992671

1

2

3
4
50
5
6

199926
67


Understanding of Internal Control
& Assessment of Control Risk

1

2
3
4
5

1/6


GAO

41

KPMG Peat Marwick


52
5

42

OSO
1995SAS 781992

432002

2/6
SAS. 78
2002






Process 1

2

: ( 43)
- Committee of Sponsoring Organizations of the Treadway Commission (COSO), "Internal ControlIntegrated Framework" (COSO), 1992.


1/2/6


2/2/6


Components of Internal Control 3/6

The Control Environment

1/3/6

2

3
4


5

6
7
Risk Assessment

2/3/6


1
2

4
5
6
7
8
9
Control Activities 3/3/6


1


2



3



4


Information and Communication 4/3/6

2

3

4

5

Monitoring

5/3/6





1/4/6

3
4


2/4/6


1
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3/4/6


1/3/4/6


2/3/4/6









3/3/4/6

5
6

10

11

12
13
14
15
16

17


18

Assessment of Control Risk

5/6

SAS 78







1/5/6
Preliminary Assessment of Control Risk

100805020

100

1
2
3

100

Tests of Control ( ) 2/5/6


1
2

3


2
3
4

5

6

1 7

3/5/6

80
60


4/5/6

5
80
60

0.05
5
10.4

0.60.8
6080

6/6


1

2
3
1/6/6


/1/6/6

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Audit Evidence

1
2
3
4

1/7

Concept and Nature of Audit Evidence


500

2/7

Existence or Occurrence -1/2/7

Completeness

-2/2/7


Rights and Obligations -3/2/7


Valuations -4/2/7


Cutoff -5/2/7

Presentation and Disclosure - / /

3/7

Sufficiency 1/3/7

Control Risk

inherent


Competence ( )2/3/7
Competence


Independence of Provider -2


-3


-4


-5


3/3/7


Physical Evidence

-1

Tangible Assets


Documentary Evidence

-2


External Documents

1

Testimonial Evidence 3


Analytical Evidence 4


Computations
Comparisons
reasoning

Electronic Audit Evidence 5


Reperformance

4/7


Physical Examination

1/4/7



1
2


Vouching

2/4/7


3
4

5


6
7


Confirmation

3/4/7



(Positive Confirmations) 1


(Negative Confirmations) 2


2

3


Inquiries

4/4/7



1

2

3
4
5
6


Observation

5/4/7

Recomputation

6/4/7


3
4


5
6


Scanning

7/4/7


Tracing

8/4/7


Analytical Review

9/4/7








1
2


Subsequent Events 10/4/7

31


2

31

3



1
2
3
4
5






11/4/7

Letter of Representation


1

2

3
4
5

: -

1
2

3

4


7
8

9



10

580






20031


1

2

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5


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7

8

9

10


12


13


Electronic Audit Evidence 5/7


1/5/7

44

Information Technologies
Information Systems Integration

Paperless


: 2/5/7


Scanner

billing

AudioText
Images
: 3/5/7


()

Origin

Security
Nonrepudiation

Alteration




Approval

Completeness



Reading


()



Format

Availability
&
Accessibility

Signature

: 4/5/7
Reliability of Electronic Audit Evidence

Format
Authorization


Authentication 1


Integrity 2

Validated

Authorization 3

Nonrepudiation 4


Audit of the Sales and Purchases

: 1/10






: 1/1/10

SAS 31



:( 1


:( 2


:( 3



:( 4

:( 5


: 2/1/10

Bill of Lading


1


2

4

Bill of Lading

6
: 4/1/10


1


2
3

5
6

10


1

2

: 2/10





: 1/2/10


SAS 31

:( 1


:( 2

:( 3



:( 5


: 2/2/10

1

2

: 3/2/10

: 4/2/10


Audit of the payroll


1

2

3
4

: 1/11

: 2/11

1

2


3

: 3/11

: 4/11
: 1/4/11


: 2/4/11


: -1


1991 31


: -2


Audit of Cash and Investments in Stocks

5
6

9
10

11

1/12


:( ) 1/1/12



Petty Cash

: 2/1/12

1
2

Auditing Bank Balances : 3/1/12


Investments In Stocks

2/12


: 1/2/12

SAS-31

: -1

: -2

: -3

: -4

: -5


: 2/2/12


Audit of Accounts Receivable

12
13
14

15

16
17


Trade Debtors (Accounts receivable) : 1/13


3
4
5

: 1/1/13

2

3







: 3/1/13



Bills Receivable : 2/13


3


4


Auditing the Inventory

18

Raw materials
Work in Progress
Finished Goods

: 1/14


1
2

3

4

: 2/14






Verification of Existence 3/14


Perpetual Stocktaking 4/14


Periodical Stocktaking 5/14



Physical Count (Stocktaking) Instructions 6/14


Cut-off Procedures






Stock keepers & Physical

7/14
Count

: 8/14


: 9/14

: 10/14

: 11/14








Cut-off Procedures 12/14
Cut-off

199918
60 3000

1998
1999
60
1995
1995 1996
1995


1


2


3




1

2
20031231
3
20031231
2003 4

2003
2004 5
20042004
2003




Valuation or Allocation of

13/14

: 14/14




Auditing Assets

SAS-31

: 1/15


Existence : 1/1/15


Ownership : 2/1/15


Valuation : 3/15





Restrictions : 4/1/15


: 5/1/15
Presentation and Disclosure


: 6/1/15
Accuracy of Balances

Auditing Fixed Assets : 2/15


: 1/2/15

9 36
45
36


1
2
3

4

Trade Marks

: -1


1
2


3

Research And Development


: -2


2


3

4

5

Tangible Fixed Assets : 2/2/15


Plant and Equipment 2







300,000


Natural Resources

: 3/2/15


Audit of Equity and Liabilities

27
28

29

30

31
32

Audit of Accounts Payable

1/16

3
4

2/16

SAS-31
1

2

: 1/2/16

Audit of Notes Payable

3/16




(701) ( 700)
Independent Auditor's Report
According to the International
Standards on Auditing Number
(700 Revised) and number (701)


Independent Auditor's Report

1

2

: 1/17

700
701 20061231


International Financial Reporting Standards (IFRSs)

IFRSs

Title :

-1


Addressee : -2


Introductory paragraph : ( )-3



Management's Responsibility for : -4
Financial Statements





(IFRSs)



Auditor's Responsibility : -5


Opinion : -6

disqualified report



Other Reporting Responsibilities : -7




Auditor' s Signature : -8

560

Representation Letter
Auditor s Address : -10

:(1)

: ) (


200731


2007 31


200731



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3
2007

4


5

1
6




7
8

200731 9
: 2/17
:Disqualified Report : 1/2/17

IFRSs






1

:( )2/2/17

701

2007 31


200731


Disclaimer of opinion




Qualified Report : 3/2/17

701
Qualified Opinion



: :


2007 31


2007 31



:

200731


: :


2007 31

20 31
205

2007 31


200731

Adverse Report : 4/2/17

Adverse Opinion


2007 31

200731
:

2007 31



200731


Disclaimer Report : 5/2/17

Disclaimer of Opinion


2007 31



200731



: 3/17

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