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  2. Audit working papers - Wikipedia

    en.wikipedia.org/wiki/Audit_working_papers

    Audit working papers are the documents which record during the course of audit evidence obtained during financial statements auditing, internal management auditing, information systems auditing, and investigations. Audit working papers are used to support the audit work done in order to provide the assurance that the audit was performed in ...

  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

    In the audit planning stage, audit evidence is the information that the auditor considers when determining the most effective and efficient approach for the audit. [8] For example, reliability of internal control procedures, and analytical review systems.

  6. Auditor's report - Wikipedia

    en.wikipedia.org/wiki/Auditor's_report

    An opinion is said to be unqualified when he or she does not have any significant reservation in respect of matters contained in the Financial Statements. The most frequent type of report is referred to as the "Unqualified Opinion", and is regarded by many as the equivalent of a "clean bill of health" to a patient, which has led many to call it the "Clean Opinion", but in reality it is not a ...

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  8. Minneapolis OKs police reform deal with the US government in ...

    www.aol.com/minneapolis-decide-police-reform...

    The Minneapolis City Council on Monday approved an agreement with the federal government in response to the murder of George Floyd that would require reforms within the city’s police department ...

  9. Financial statement - Wikipedia

    en.wikipedia.org/wiki/Financial_statement

    Historical financial statements. Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity.