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Auditing revenue in certain industries, with conforming changes as of May 1, 2005 full-text: 06-04: 2006: Auditing revenue in certain industries, with conforming changes as of May 1, 2006 full-text: 06-05: 2007: Auditing revenue in certain industries, with conforming changes as of May 1, 2007 full-text: 06-06: 2008: Auditing revenue in certain ...
Omnibus Statement on Auditing Standards-2000 full-text: October 2000 94: The Effect of Information Technology on the Auditor's Consideration of Internal Control in a Financial Statement Audit full-text: May 2001 95: Generally Accepted Auditing Standards full-text: December 2001 96: Audit Documentation full-text: January 2002 97
He has contributed to more than 100 publications, including many articles and books on internal auditing. He has been the recipient of funding from various granting agencies, including four from The Institute of Internal Auditors Research Foundation (IIARF) CBOK 2010, CBOK 2006, a monograph on "Continuous Internal Auditing" in 2005, and another ...
Letters for underwriters (supersedes Statement on auditing procedure no. 35) full-text: 1971 October 49: Reports on internal control full-text: 1971 November 50: Reporting on the statement of changes in financial position (supersedes paragraph 6 of chapter 10 of Statement on auditing procedure no. 33) full-text: 1971 November 51: Long-term ...
Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. [1]
SAS 99 defines fraud as an intentional act that results in a material misstatement in financial statements. There are two types of fraud considered: misstatements arising from fraudulent financial reporting (e.g. falsification of accounting records) and misstatements arising from misappropriation of assets (e.g. theft of assets or fraudulent expenditures).
ISA 400 talks about the "walk through testing" or auditing in depth test. This standard was withdrawn in 2004, and has been replaced with the ISA 315, “Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement” and the ISA 330, “The Auditor’s Procedures in Response to Assessed Risks” [ citation needed ]
Generally Accepted Auditing Standards, or GAAS are sets of standards against which the quality of audits are performed and may be judged. Several organizations have developed such sets of principles, which vary by territory.