Post by shakilall25 on May 18, 2024 9:44:37 GMT
The nature of auditing is expressed through characteristics such as: Independence: Auditors are people outside the business,have no beneficial relationship with the audited enterprise. The independent nature of the auditor is an important factor to ensure the objectivity and honesty of audit results. Professionalism: Auditors must have high professional qualifications and be thoroughly trained in auditing knowledge and skills. Auditors must have an auditing practice certificate according to the provisions of law. Collect evidence: Auditors must collect sufficient and appropriate evidence necessary to evaluate the truthfulness and reasonableness of audited information. Audit evidence can be collected from many different sources such as documents, records, witnesses, etc. Evaluate and give opinions: Auditors must use professional skills to evaluate evidence collected.
On that basis, the auditor gives an opinion Ecuador Email List on the truthfulness and reasonableness of the audited information. Auditing is an important activity in a market economy. Auditing contributes to ensuring the honesty and reasonableness of economic and financial information, thereby helping information users make the right decisions. Classification of audits According to organizational form State Audit: Performed by the State Audit, with the function of inspecting and evaluating the management and use of state finance, state assets and performance of tasks , powers of agencies, organizations and units using state budget according to the provisions of law. Independent audit:
Performed by independent auditing enterprises, with the function of checking and evaluating the truthfulness and reasonableness of financial reports of organizations and economic units according to the provisions of law. . Internal audit: Implemented by organizations and units themselves, with the function of checking and evaluating the completeness, honesty, and reasonableness of information and internal control systems during the organization's operations. position, unit. Work under the direction and guidance of the Board of Directors. According to the purpose of financial statement auditing: and reasonableness of financial reports of organizations and economic units.
On that basis, the auditor gives an opinion Ecuador Email List on the truthfulness and reasonableness of the audited information. Auditing is an important activity in a market economy. Auditing contributes to ensuring the honesty and reasonableness of economic and financial information, thereby helping information users make the right decisions. Classification of audits According to organizational form State Audit: Performed by the State Audit, with the function of inspecting and evaluating the management and use of state finance, state assets and performance of tasks , powers of agencies, organizations and units using state budget according to the provisions of law. Independent audit:
Performed by independent auditing enterprises, with the function of checking and evaluating the truthfulness and reasonableness of financial reports of organizations and economic units according to the provisions of law. . Internal audit: Implemented by organizations and units themselves, with the function of checking and evaluating the completeness, honesty, and reasonableness of information and internal control systems during the organization's operations. position, unit. Work under the direction and guidance of the Board of Directors. According to the purpose of financial statement auditing: and reasonableness of financial reports of organizations and economic units.