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  2. Audit working papers - Wikipedia

    en.wikipedia.org/wiki/Audit_working_papers

    Audit working papers are the property of the auditor. In order to keep professional ethic , it cannot reveal to third parties without client consent unless limited specified situations mentioned in ISA 230 Documentation and required by law , the examples are court order , for public interest and so on.

  3. ISA 230 Documentation - Wikipedia

    en.wikipedia.org/wiki/ISA_230_Documentation

    ISA 230 Audit Documentation is one of the International Standards on Auditing.It serves to direct the documentation of audit working papers in order to assist the audit planning and performance; the supervision and review of the audit work; and the recording of audit evidence resulting from the audit work in order to support the auditor's opinion.

  4. Computer-aided audit tools - Wikipedia

    en.wikipedia.org/wiki/Computer-aided_audit_tools

    Many audit-specific routines are used such as sampling. Provides documentation of each test performed in the software that can be used as documentation in the auditor’s work papers. Audit specialized software may perform the following functions: Data queries. Data stratification. Sample extractions. Missing sequence identification.

  5. Audit evidence - Wikipedia

    en.wikipedia.org/wiki/Audit_evidence

    Audit evidence is evidence obtained by auditors during a financial audit and recorded in the audit working papers. Audit evidence is required by auditors to determine if a company has correct information considering their financial statements.

  6. Working paper - Wikipedia

    en.wikipedia.org/wiki/Working_paper

    Such papers usually require the employer, parent/guardian, school, and a physician to agree to the terms of work laid out by the employer. [3] Audit working papers: Documents required on an audit of a company's financial statements. The working papers are the property of the accounting firm conducting the audit.

  7. Americans forgot about $1.65 trillion in retirement savings ...

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    Americans have abandoned 29.2 million 401(k) accounts holding trillions in assets. You can find them using a new government database or calling past employers.

  8. Audit - Wikipedia

    en.wikipedia.org/wiki/Audit

    An information technology audit, or information systems audit, is an examination of the management controls within an Information technology (IT) infrastructure. The evaluation of obtained evidence determines if the information systems are safeguarding assets, maintaining data integrity , and operating effectively to achieve the organization's ...

  9. Exclusive-Exxon lobbyist investigated over hack-and-leak of ...

    www.aol.com/news/exclusive-exxon-lobbyist...

    WASHINGTON (Reuters) -The FBI has been investigating a longtime Exxon Mobil consultant over the contractor's alleged role in a hack-and-leak operation that targeted hundreds of the oil company’s ...

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