Professional Documents
Culture Documents
Audit Function
1 / 1
1/1/1
1973
2/1/1
1980( IAPC)
3/1/1
: ( 3)
10
11
12
11
2
3
12
11
10
2/1
3/1
1
2
3
4
5
10
Equity Funding
64000
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
21
: ( 21)
5/1
22
1/5/1
: ( 22)
2/5/1
3/5/1
1231
4/5/1
5/5/1
6/5/1
23
6/1
. -
: ( 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
-2
Verifiability
. -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
26
27
28
3/1/3
29{) }
30{ }
31
32{
(27) ( 29)
))
33
34...
}35{
36{
7
37 {
38
8
9
.(90) ( 35)
10
11
2/3
1/2/3
199722174
199239
50
50
2/2/3
2
3
4
3/2/3
42
199926
3/3
1/3/3
2677
1999
3
4
5
2/3/3
22179
2651431997
1999
1
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
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
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
2
3
4
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
5/6
SAS 78
1/5/6
Preliminary Assessment of Control Risk
100805020
100
1
2
3
100
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
1
2
3
4
5
6
/1/6/6
1
2
3
4
5
6
7
8
/1/6/6
Audit Evidence
1
2
3
4
1/7
500
2/7
Completeness
-2/2/7
Rights and Obligations -3/2/7
Valuations -4/2/7
Cutoff -5/2/7
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
4
5
6
7
8
9
10
12
13
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
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
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
9 36
45
36
1
2
3
4
Trade Marks
: -1
1
2
3
: -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
1/16
3
4
2/16
SAS-31
1
2
: 1/2/16
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
1
2
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 Opinion
2007 31
200731
:
2007 31
200731
Disclaimer of Opinion
2007 31
200731
: 3/17
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3