Chủ đề Substantive procedures

Chủ đề: Substantive procedures

Có 13 bài viết

How internal control affects the effectiveness and efficiency of an organizations business processes?

How internal control affects the effectiveness and efficiency of an organizations business processes?

Internal control Internal control procedures Internal control system

Why analytical procedures are used during the planning phase of the audit?

Why analytical procedures are used during the planning phase of the audit?

Example analytical procedures

How do you test internal controls?

How do you test internal controls?

Test of control Internal control Internal control system Substantive test Internal control deficiencies Internal control procedures

During which stages of the audit is the auditor required to employ analytical procedures?

During which stages of the audit is the auditor required to employ analytical procedures?

Analytical procedures Substantive analytical procedures Example analytical procedures Substantive procedures

Which of the following is NOT an audit software technique

Which of the following is NOT an audit software technique

CAATs audit procedures

Why is infection control important in health and social care

Why is infection control important in health and social care

Infection control procedures Infection control guidelines

What is the purpose of tests of controls versus the purpose of substantive tests?

What is the purpose of tests of controls versus the purpose of substantive tests?

Substantive procedures Test of details

Which of the following is a component of an internal control system that ensures that the internal control system is working as designed?

Which of the following is a component of an internal control system that ensures that the internal control system is working as designed?

Internal control system Internal control procedures Control environment Control component Internal control examples

How is cut off test done?

How is cut off test done?

Audit procedures Audit assertion Audit program Substantive procedures ISA 500 Sale cut-off

When testing reports what assertions do we test?

When testing reports what assertions do we test?

Assertion in Audit Substantive procedures Audit procedures ISA 315 Accounts receivable assertions Management assertion Audit risk

How do auditors test for completeness?

How do auditors test for completeness?

Completeness test Audit procedures Completeness testing audit Substantive procedures

What information should be obtained during the physical count to make sure that cutoff is accurate?

What information should be obtained during the physical count to make sure that cutoff is accurate?

cut-off procedures checklist

When obtaining the entitys internal control the auditor should obtain knowledge about the internal controls?

When obtaining the entitys internal control the auditor should obtain knowledge about the internal controls?

Internal control procedures Control environment Internal control system