audit working papers ppt

Working papers also provide evidence that an audit was properly planned and supervised. Are necessary for audit quality control purposes.

Use This Google Slides Theme Powerpoint Template Containing Illustrations From Stories Powerpoint Design Templates Powerpoint Business Presentation Templates

Internal Audit Documentation and Working Papers CPA Juan M.

. The role of working papers. Working papers are records kept by auditor regarding the procedures applied the tests performed the information obtained and the pertinent conclusion reached in audit. Semua berkasdokumentasi prosedur audit dan temuan pemeriksaan yang dikumpulkan oleh auditor dalam menjalankan pemeriksaan yang berasal dari.

Garc a Merced Workpapers Serve To. Work papers organize and coordinate all phases of the audit. They constitute a permanent record of the objectives and scope of the audit as well as the work performed during the audit.

Working papers are necessary to corroborate the work and the findings of all the audit staff. They are useful to the auditor to control the. Audit working papers are used to support the audit work done in order to provide assurance that the audit was performed in accordance with the relevant auditing standards.

The auditors arrange the data properly in the working papers. To control the current years work. A record of work done is essential.

To record evidence of review at each. Working papers for some relevant clauses 14 Identify separately and vouch for adjustments on account of the following. As a means for coordinating and supervising the audit.

Provide the principal support for the internal audit report. To record the detailed testing including compliance and substantive testing and analytical review. Pihak klien Analisa yang dibuat oleh auditor Pihak ketiga.

The auditors detailed advice to his client in regard to improving the system of internal check and efficiency of the accounting system. They constitute a permanent record of the objectives and scope of the audit as well as the work performed during the audit. Kertas Kerja Pemeriksaan adalah.

37 Full PDFs related to this paper. Change in rate of exchange of currency from the financial statementsaudit work papers Subsidy grant reimbursement etc verify the scheme under which it is received and ensure appropriate treatment in books. They contain the back-up material in support of the audit findings.

Working papers provide information on the following matters. Audit Working Papers are Important Quality Control Purposes in Respect of Audit Assurance that the work delegated by the audit partner has been properly completed Evidence of effective audit Increases the economy and efficiency of audit Support audit conclusions Contains detailed and up-to-date facts. Information about audit team members and work allocated to them.

To record the conclusions drawn from the audit tests performed. Uploaded on Jun 29 2012. Those documents include summarizing the clients nature of the business business process flow audit program or procedure documents or information obtained from the client and audit testing documents.

A review of the audit working papers gives an assurance that the audit work is both accurate and complete. The auditor can co-ordinate and organize the work of audit clerks with the help of working papers. A short summary of this paper.

They provide evidence that sufficient information was obtained by an auditor to support his or her opinion regarding the underlying financial statements. Provide evidence that an effective audit has been carried out. Audit working papers are used to document the information gathered during an audit.

AUDIT DOCUMENTATION Chapter 3 2012 Prentice Hall Business Publishing Auditing 14e ArensElderBeasley 57 - 5- 1 fLEARNING OBJECTIVE 1 Know the nature of audit documentation Define the nature of audit documentation Describe the purpose of audit documentation f AUDIT DOCUMENTATION Audit documentation is the principal record of. Whether he follows all the applicable standards on auditing SAs or not. Whether there was proper supervision over the work performed.

Audit working papers are used to support the audit work done to assure that the relevant auditing standards performed the audit. Working papers are important because they. KERTAS KERJA PEMERIKSAAN AUDIT WORKING PAPERS KELOMPOK 5 3154068 ALYA LUTFIA SIREGAR 3154050 DAWI BAHRIYAH 3154098 MUHAMMAD REZA 3154014 RABIUL DESMAILYNA 3154036 STAMI IRAWAN fPENGERTIAN Kertas kerja working paper merupakan mata.

As the principal support for the auditors opinion. Fungsi Kertas Kerja Audit. Audit working papers serve four major purposes.

KERTAS KERJA AUDIT Audit Working Papers. Provide assurance that the work delegated by the audit partner has been properly completed. Audit working papers are the documents which record all audit evidence obtained during financial statements auditing internal management auditing information systems auditing and investigations.

Contain sufficiently detailed and. Purpose of working Papers 97 5. The working papers act as a guide to the auditor in subsequent.

Information regarding unallocated work. Objectives of audit working papers The working papers serve the auditor both as useful audit tool as well as a permanent record of the audit work performed. Audit working papers are sometimes.

According to SAS 41 working papers are the records kept by the auditor of the procedures applied the tests performed the information obtained and the pertinent conclusions reached in the engagement. Purpose of working papers To evidence the planning of the audit and the design of audit procedures. Audit Planningppt - Free download as Powerpoint Presentation ppt PDF File pdf Text File txt or view presentation slides online.

An audit working paper is utilized to help the review work done so as to give the confirmation that the review was acted as per the applicable examining benchmarks. Working papers are documents developed by auditors that summarize their work including evidence tests and conclusions related to the audit objectives. Kertas kerja audit adalah seluruh dokumen pelaksanaan audit yang dikumpulkan atau dibuat oleh auditor selama pelaksanaan pengauditan.

KERTAS KERJA PEMERIKSAAN Audit Working Papers. Audit working papers are used to support the audit work done in order to provide assurance that the audit was performed in accordance with the relevant auditing standards. Audit working papers refer to the documents prepared by or use by auditors as part of their works.

Audit working papers are the archives that record all review proof got during fiscal summaries examining inside administration inspecting data frameworks evaluating and examinations. Each audit working paper to clearly describe the work performed Use tick marks as abbreviations for standard auditing tasks. Audit Working Papers Functions Organization Prepared by Wa el FBibiJCPACPACIA Bibi ConsultingInc.

Increase the economy efficiency and effectiveness of the audit. He properly plans the audit or not. Hence the data become more meaningful and useful for the purpose of theaudit.

For example V means that the item yourereviewing vouched. Audit Working Papers Functions. Sebagai alat untuk perencanaan audit Slideshow 7034468 by.

F which stands for foot and which means that you confirmed the arithmetic.

Slideshare Audit Process Audit Procedures Audit Planning Auditing 9c232f2e Resumesample Resumefor Business Process Audit Internal Audit

Compliance Audit Report Sample Check More At Https Www Tagua Ca Compliance Audit Report Sam Internal Audit Report Template Security Audit

Org Chart For Company Audit Org Chart Word Template Chart

Time Schedule Templates Check More At Https Nationalgriefawarenessday Com 31980 Time Schedule Templates Action Plan Template How To Plan Internal Audit

Infographic Solutions Powerpoint Template Powerpoint Templates Infographic Powerpoint

Ppt Kertas Kerja Pemeriksaan Audit Working Papers Kertas

Scientific Poster Design Research Poster Powerpoint Poster Template

Risk Management Framework Animated Ppt Slide Risk Management Management Degree Project Management Professional

Audit Working Papers

Iso 27001 Forms Iso 27001 Templates Isms Sample Risk Assessment Controls Download Safety Management System Blank Form Family Tree Search

Bank Organizational Chart Organizational Chart Org Chart Organizational Chart Design

Scientific Poster Design Powerpoint Poster Template Research Poster

Business Model Pack Powerpoint Presentation Presentation Powerpoint

Financial Risk Assessment Template Beautiful Risk Based Internal Audit In Banks Ppt Video Online Internal Audit Risk Management Report Template

How To Perform An Internal Quality Audit Have A Look At This Quality Management Internal Audit Procedure Template And Customize Internal Audit Audit Templates