Matches in DBpedia 2016-04 for { ?s ?p "Audit working papers are the documents which record all 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 assurance that the audit was performed in accordance with the relevant auditing standards. They show the audit was:Properly planned;Carried out;There was adequate supervision;That the appropriate review was undertaken; & finally and most importantly;That the evidence is sufficient and appropriate to support the audit opinion.The Institute of Internal Auditors, a global professional audit standards body, has issued practice advisory 2330-1 stating the goals of audit working papers are to:Document the planning, performance, and review of audit work;Provide the principal support for audit communication such as observations, conclusions, and the final report;Facilitate third-party reviews and re-performance requirements; andProvide a basis for evaluating the internal audit activity’s quality control program.Audit working papers are the property of the auditor. In order to keep professional ethic, it cannot discover to third party without consent of the client unless limited specified situations mentioned in ISA 230 Documentation and required by law, the examples are court order, for public interest and so on.The forms of documentation may be flowchart, manual, narrative note, checklist or questionnaire."@en }
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- Audit_working_papers abstract "Audit working papers are the documents which record all 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 assurance that the audit was performed in accordance with the relevant auditing standards. They show the audit was:Properly planned;Carried out;There was adequate supervision;That the appropriate review was undertaken; & finally and most importantly;That the evidence is sufficient and appropriate to support the audit opinion.The Institute of Internal Auditors, a global professional audit standards body, has issued practice advisory 2330-1 stating the goals of audit working papers are to:Document the planning, performance, and review of audit work;Provide the principal support for audit communication such as observations, conclusions, and the final report;Facilitate third-party reviews and re-performance requirements; andProvide a basis for evaluating the internal audit activity’s quality control program.Audit working papers are the property of the auditor. In order to keep professional ethic, it cannot discover to third party without consent of the client unless limited specified situations mentioned in ISA 230 Documentation and required by law, the examples are court order, for public interest and so on.The forms of documentation may be flowchart, manual, narrative note, checklist or questionnaire.".
- Q3535943 abstract "Audit working papers are the documents which record all 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 assurance that the audit was performed in accordance with the relevant auditing standards. They show the audit was:Properly planned;Carried out;There was adequate supervision;That the appropriate review was undertaken; & finally and most importantly;That the evidence is sufficient and appropriate to support the audit opinion.The Institute of Internal Auditors, a global professional audit standards body, has issued practice advisory 2330-1 stating the goals of audit working papers are to:Document the planning, performance, and review of audit work;Provide the principal support for audit communication such as observations, conclusions, and the final report;Facilitate third-party reviews and re-performance requirements; andProvide a basis for evaluating the internal audit activity’s quality control program.Audit working papers are the property of the auditor. In order to keep professional ethic, it cannot discover to third party without consent of the client unless limited specified situations mentioned in ISA 230 Documentation and required by law, the examples are court order, for public interest and so on.The forms of documentation may be flowchart, manual, narrative note, checklist or questionnaire.".