ppt responsibilities

ppt responsibilities - Auditors Responsibilities Adapted...

Info iconThis preview shows pages 1–12. Sign up to view the full content.

View Full Document Right Arrow Icon
Auditor’s Responsibilities Adapted from: Modern Auditing Slide
Background image of page 1

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
Agenda Syllabus Discussion Audit Reports Auditor’s Responsibilities Pendahuluan
Background image of page 2
Chapter 2 Overview
Background image of page 3

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
Relationship Between Accounting and Auditing
Background image of page 4
Important Fundamental Concepts Verifiability Fair Presentation Professional Judgment Materiality
Background image of page 5

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
Independent Auditor Relationships Management Board of Directors and Audit Committee Internal Auditors Stockholders
Background image of page 6
Study Break 1. It is the responsibility of management to complete all of the following except: A. Assess the risk of material misstatement in the financial statements B. Measure and record transaction data C. Classify and summarize recorded data D. Prepare financial statements per GAAP
Background image of page 7

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
Study Break 2. Items that are considered to be _____, are significant to financial statement users. A. Verifiable B. Material C. Fairly Presented D. Recorded
Background image of page 8
Generally Accepted Auditing Standards (GAAS) GS Training Independence Prof. Care SFW Planning Internal Control Evidence SR GAAP Opinion Disclosure Consistency
Background image of page 9

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
GAAS – General Standards Adequate Technical Training and Proficiency Independence in Mental Attitude Due Professional Care
Background image of page 10
GAAS – Standards of Field Work Adequate Planning and Proper Supervision Understanding the Entity, Environment, and Internal Control Sufficient Competent Audit Evidence
Background image of page 11

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
Image of page 12
This is the end of the preview. Sign up to access the rest of the document.

This note was uploaded on 04/19/2010 for the course AKT AKT01 taught by Professor Juleha during the Spring '10 term at Universitas Gadjah Mada.

Page1 / 34

ppt responsibilities - Auditors Responsibilities Adapted...

This preview shows document pages 1 - 12. Sign up to view the full document.

View Full Document Right Arrow Icon
Ask a homework question - tutors are online