ACCOUNTING BOOKS

1. UNDERSTANDING WORKING PAPERS.... DOWNLOAD UNDER HERE....

Understanding working papers Chpt 9 - 25 juni 06.ppt

2. Performance Audit Report



3. OBTAINING EVIDENCE IN PERFORMANCE AND MANAGEMENT AUDIT

OBTAINING EVIDENCE IN PERFORMANCE AND MANAGEMENT AUDIT.ppt

4. AUDIT MANAGEMENT

audit manajemen chp. 6.ppt

5. AUDITING AND ASSURANCE SERVICE BY ARENS

ARENS - Auditing and Assurance Services 12e.rar

When you get the assignment to conduct an audit, what should you do:
1. Study was used to scope the review.
2. Study beforehand how long it takes to conduct an audit.
3. Basic timing checks are:
- Internal Control System for a decent (reliable) to provide assurance that the report published feasible for trusted clients.
- Internal Control System for a decent minimum should illustrate that there is a strict function of separation between the recording and cashier. As well as separating the functions between the executive policy makers.
- Financial Statements have been prepared by management
- Notes - notes and documents that support the financial statements.
- Ensure that the client does not restrict the examination room, so that inspection can be done without resistance.
- Make sure that if there are restrictions from the client on account of what not to do the examination, with what reasons.
- Ensure that all employees associated with the investigation at the client will help provide the necessary information, and ask for an assurance from the client.
4. Make plans to make a time schedule for inspection and give to client
5. Ask for a copy of certificate of incorporation, nodulen shareholders' meeting, minutes of meetings of directors, organizational structure, systems and procedures manual.
6. Ask how the software manually if the client uses the listing on the basis of IT.
7. Make kuesiner internal control by taking a sample of transactions - the client transaction, whether it is appropriate Match with manual systems and procedures and the existing authorization.
8. Based on the results of the internal control questionnaire scoring and then do an evaluation to determine the level of internal control client.
9. Determine sampling substantive test based on the strengths and weaknesses of internal control client.
10. Certain parts of the internal control that shows a low scoring then do a larger sampling.
11. Perform financial ratio analysis of at least 3 - 5 years backwards to determine the post - post the financial reports of suspicious (SERIATE.....)