COMPLETION STAGE OF THE FINANCIAL STATEMENTS AUDITS IN AUDITING INFORMATICS SERVICES HO CHI MINH CITY LIMITED COMPANY (AISC) DA NANG BRANCH
➤ Gửi thông báo lỗi ⚠️ Báo cáo tài liệu vi phạmNội dung chi tiết: COMPLETION STAGE OF THE FINANCIAL STATEMENTS AUDITS IN AUDITING INFORMATICS SERVICES HO CHI MINH CITY LIMITED COMPANY (AISC) DA NANG BRANCH
COMPLETION STAGE OF THE FINANCIAL STATEMENTS AUDITS IN AUDITING INFORMATICS SERVICES HO CHI MINH CITY LIMITED COMPANY (AISC) DA NANG BRANCH
COMPLETION STAGE OF THE FINANCIAL STATEMENTS AUDITS IN AUDITING & INFORMATICS SERVICES HO CHI MINH CITY LIMITED COMPANY (AISC) - DA NANG BRANCHINTRODU COMPLETION STAGE OF THE FINANCIAL STATEMENTS AUDITS IN AUDITING INFORMATICS SERVICES HO CHI MINH CITY LIMITED COMPANY (AISC) DA NANG BRANCH UCTIONINDEXAPPENDIXREFERENCES1Vietnamese Accounting Standard no. 18 Provision. Contingent Assets and Liabilities2Alvin A. Arens, Randal J. Elder. Mark S. Beasley. Auditing and assurance services (14th edition). 2012.3Cornelie Crous, Jana Lamprecht, Aasmund Eilifsen. William Messier, Steven Glover. D COMPLETION STAGE OF THE FINANCIAL STATEMENTS AUDITS IN AUDITING INFORMATICS SERVICES HO CHI MINH CITY LIMITED COMPANY (AISC) DA NANG BRANCH ouglas Prawitt. Auditing and Assurance Services (1st South African Edition), 2012.4International Accounting Standard5Vietnamese Standards on Auditing6COMPLETION STAGE OF THE FINANCIAL STATEMENTS AUDITS IN AUDITING INFORMATICS SERVICES HO CHI MINH CITY LIMITED COMPANY (AISC) DA NANG BRANCH
AU Section 341 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern7VAS 23 - Events after balance sheet date (Issued in pCOMPLETION STAGE OF THE FINANCIAL STATEMENTS AUDITS IN AUDITING & INFORMATICS SERVICES HO CHI MINH CITY LIMITED COMPANY (AISC) - DA NANG BRANCHINTRODU COMPLETION STAGE OF THE FINANCIAL STATEMENTS AUDITS IN AUDITING INFORMATICS SERVICES HO CHI MINH CITY LIMITED COMPANY (AISC) DA NANG BRANCH of audit matters with those charged with governance11VS A 560: Events after balance sheet date12VSA 570.Going concern13VSA 58014VS A 700 (Vietnamese Standard on Auditing no.700)15VSA 705 - audit opinion that is not opinion accepted whollyPart I: Principles of audit work in completion stage of the f COMPLETION STAGE OF THE FINANCIAL STATEMENTS AUDITS IN AUDITING INFORMATICS SERVICES HO CHI MINH CITY LIMITED COMPANY (AISC) DA NANG BRANCH inancial statement audits1An overview of an audit of financial statement1.1Definition an audit of financial statementsAuditing refers to a systematicCOMPLETION STAGE OF THE FINANCIAL STATEMENTS AUDITS IN AUDITING INFORMATICS SERVICES HO CHI MINH CITY LIMITED COMPANY (AISC) DA NANG BRANCH
and independent examination of books, accounts, documents and vouchers of an organization to ascertain how far the financial statements present a trueCOMPLETION STAGE OF THE FINANCIAL STATEMENTS AUDITS IN AUDITING & INFORMATICS SERVICES HO CHI MINH CITY LIMITED COMPANY (AISC) - DA NANG BRANCHINTRODU COMPLETION STAGE OF THE FINANCIAL STATEMENTS AUDITS IN AUDITING INFORMATICS SERVICES HO CHI MINH CITY LIMITED COMPANY (AISC) DA NANG BRANCH audit of financial statement is collecting and evaluating auditor’s audit evidences in order to verify the truth and fairness of the financial statements.1.2Characteristics of financial statement auditsFinancial statement is a direct and major object in audit process. It has an important role for ex COMPLETION STAGE OF THE FINANCIAL STATEMENTS AUDITS IN AUDITING INFORMATICS SERVICES HO CHI MINH CITY LIMITED COMPANY (AISC) DA NANG BRANCH ternal user and internal user because it is to provide information about the financial position, performance and changes in financial position of an eCOMPLETION STAGE OF THE FINANCIAL STATEMENTS AUDITS IN AUDITING INFORMATICS SERVICES HO CHI MINH CITY LIMITED COMPANY (AISC) DA NANG BRANCH
nterprise that is useful to a wide range of users in making economic decisions. International accounting standard and Vietnamese accounting standard rCOMPLETION STAGE OF THE FINANCIAL STATEMENTS AUDITS IN AUDITING & INFORMATICS SERVICES HO CHI MINH CITY LIMITED COMPANY (AISC) - DA NANG BRANCHINTRODU COMPLETION STAGE OF THE FINANCIAL STATEMENTS AUDITS IN AUDITING INFORMATICS SERVICES HO CHI MINH CITY LIMITED COMPANY (AISC) DA NANG BRANCH nterprise include the balance sheet, income statement, cash flow statement, and footnote. However, financial statement is not unique object of auditing. To verify and express an opinion, the auditor also gather audit evidences to ensure the trueness and the fairness of accounting information by comp COMPLETION STAGE OF THE FINANCIAL STATEMENTS AUDITS IN AUDITING INFORMATICS SERVICES HO CHI MINH CITY LIMITED COMPANY (AISC) DA NANG BRANCH aring data with documents (nominal legal, journal,...), voucher (payment order, receipt voucher,...).Subjects of an audit of financial statement are iCOMPLETION STAGE OF THE FINANCIAL STATEMENTS AUDITS IN AUDITING INFORMATICS SERVICES HO CHI MINH CITY LIMITED COMPANY (AISC) DA NANG BRANCH
ndependent auditors, internal auditors or government auditor. In reality, independent auditor is the most regular subject participating in the audit. COMPLETION STAGE OF THE FINANCIAL STATEMENTS AUDITS IN AUDITING & INFORMATICS SERVICES HO CHI MINH CITY LIMITED COMPANY (AISC) - DA NANG BRANCHINTRODU COMPLETION STAGE OF THE FINANCIAL STATEMENTS AUDITS IN AUDITING INFORMATICS SERVICES HO CHI MINH CITY LIMITED COMPANY (AISC) DA NANG BRANCH ts of stakeholder.Objects of an audit of financial statement are enterprises, organizations, entities with financial statement, states, private account.Based legislation to conduct an audit is Vietnamese standards on auditing and audit rules. In addition, there are accounting standards, accounting p COMPLETION STAGE OF THE FINANCIAL STATEMENTS AUDITS IN AUDITING INFORMATICS SERVICES HO CHI MINH CITY LIMITED COMPANY (AISC) DA NANG BRANCH olicy and other documents related to audit.Although every audit project is unique, the audit process is similar for most engagements and normally consCOMPLETION STAGE OF THE FINANCIAL STATEMENTS AUDITS IN AUDITING INFORMATICS SERVICES HO CHI MINH CITY LIMITED COMPANY (AISC) DA NANG BRANCH
ists of three stages: Planning, Implement, Completion. In implementing phase, the auditors will check from generality to details. It means they will cCOMPLETION STAGE OF THE FINANCIAL STATEMENTS AUDITS IN AUDITING & INFORMATICS SERVICES HO CHI MINH CITY LIMITED COMPANY (AISC) - DA NANG BRANCHINTRODU COMPLETION STAGE OF THE FINANCIAL STATEMENTS AUDITS IN AUDITING INFORMATICS SERVICES HO CHI MINH CITY LIMITED COMPANY (AISC) DA NANG BRANCH vidence and choose the appropriate audit opinion to issue. The auditor’s report is the mainproduct of the audit. The audit report communicates the auditor’s findings to the users of the financial statements.2rhe audit process2.1.Planning phaseAuditing standards require the auditors must have a plan COMPLETION STAGE OF THE FINANCIAL STATEMENTS AUDITS IN AUDITING INFORMATICS SERVICES HO CHI MINH CITY LIMITED COMPANY (AISC) DA NANG BRANCH before performing the audit. I his is to ensure that the auditors conduct the audit by an effective and efficient manner, rhe plan can help the auditoCOMPLETION STAGE OF THE FINANCIAL STATEMENTS AUDITS IN AUDITING INFORMATICS SERVICES HO CHI MINH CITY LIMITED COMPANY (AISC) DA NANG BRANCH
rs give suitable attention Io important areas of audit, identify and resolve problems in timely manner or facilitate auditor to direct, supervise and COMPLETION STAGE OF THE FINANCIAL STATEMENTS AUDITS IN AUDITING & INFORMATICS SERVICES HO CHI MINH CITY LIMITED COMPANY (AISC) - DA NANG BRANCHINTRODU COMPLETION STAGE OF THE FINANCIAL STATEMENTS AUDITS IN AUDITING INFORMATICS SERVICES HO CHI MINH CITY LIMITED COMPANY (AISC) DA NANG BRANCH ient, understanding the entity and its environment, obtaining an understanding of internal control, assessing the risk of material misstatement, calculating planning materiality, developing a response to assessed risk...After performing all these procedures, the auditor can develop the overall audit COMPLETION STAGE OF THE FINANCIAL STATEMENTS AUDITS IN AUDITING INFORMATICS SERVICES HO CHI MINH CITY LIMITED COMPANY (AISC) DA NANG BRANCH strategy and the detailed audit plan. So the result of the auditor’s planning process is a written plan that sets forth the overall audit strategy anCOMPLETION STAGE OF THE FINANCIAL STATEMENTS AUDITS IN AUDITING INFORMATICS SERVICES HO CHI MINH CITY LIMITED COMPANY (AISC) DA NANG BRANCH
d the nature, extent, and timing of the audit. If the audit is not properly-planned, the auditor may conduct an inefficient audit or issue an incorrecCOMPLETION STAGE OF THE FINANCIAL STATEMENTS AUDITS IN AUDITING & INFORMATICS SERVICES HO CHI MINH CITY LIMITED COMPANY (AISC) - DA NANG BRANCHINTRODUCOMPLETION STAGE OF THE FINANCIAL STATEMENTS AUDITS IN AUDITING & INFORMATICS SERVICES HO CHI MINH CITY LIMITED COMPANY (AISC) - DA NANG BRANCHINTRODUGọi ngay
Chat zalo
Facebook