AC 316 Auditing
Audit Planning and Documentation Thammasat School of Business
To enable the auditor to obtain To sufficient competent evidence To help keep audit costs To reasonable To avoid misunderstandings with To the client
Purposes of Audit Planning
CHAPTER 8 : Audit Planning and Analytical Procedures 1. Which of the following is not one of the three main reasons why the auditor should properly plan engagements? a. To enable proper on-the-job training of employees. b. To enable the auditor to obtain
CHAPTER 13 Exercise: Overall Audit Plan and Audit Program
1. easy A listing of all the things which the auditor will do to gather sufficient, competent evidence is the a. audit plan. b. audit program. c. audit procedure. d. audit risk model. Shown below (
AC 316 CHAPTER 7 AUDIT EVIDENCE 1. Which of the following decisions are relevant to the auditors evidence accumulation? a. Type of audit procedure to use. b. # of items to examine. c. Timing of audit procedures. d. All of the above are relevant. Audit pro
What What is evidence?
What What are audit evidence decision? decision? The The list of audit procedures is called .
The The list of audit procedures procedures is called . .
Persuasiveness of evidence 1) Relevance 2) Competence - Indepe
Audit Responsibilities and Objectives Exercise 1. The objective of the ordinary examination by the independent auditor is the expression of an opinion on a. the fairness of the financial statements. b. the accuracy of the financial statements. c. the accu
AC 316 BBA
Chapter 1: The Demand for Audit and Other Assurances Services 1. The process of recording, classifying, and summarizing economic events in a logical manner for the purpose of providing financial information for decision-making is a. fi
Chapter Chapter 6
Audit Audit Responsibilities and Objectives
What is the Objective of Audit Financial Statements?
What are managements responsibilities?
To perform the audit to obtain reasonable assurance, not absolute absolu
ISA IFAC Title International Standards on Quality Control (ISQCs) Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements Framework International Framework for As
Want to be an auditor?
The main players
AC 316 Auditing
Welcome To The Fantastic World Of Auditing
What is Auditing?
Auditing is the accumulation and evaluation of evidence about information to determine and report on the degree of corre