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2024年4月24日 · Audit Procedures are a series of steps/processes/ methods applied by an auditor to obtain sufficient audit evidence for forming an opinion on financial statements, whether they reflect the true and fair view of the organization’s financial position. It is mainly of two types – substantive audit procedures and analytical audit procedures.
Overview. Audit procedures are the methods that auditors use for obtaining audit evidence to form a basis for their opinion on financial statements. Likewise, audit procedures are performed in order to test various audit assertions related to different class of transactions and account balances.
Definition: Audit procedures are the processes, techniques, and methods that auditors perform to obtain audit evidence, enabling them to conclude the set audit objective and express their opinion. Sometimes we call audit procedures audit programs. These two terms are referring to the same thing.
Audit procedures. Relevant to Paper F8/FAU. Audit procedures are an important area of the syllabus, though candidates often use inappropriate audit procedures to answer questions. The following tips will help you to understand the concepts and write appropriate audit procedures. Every procedure must state: the assertion tested. the audit procedure.
audit procedures, the auditor considers such matters as the following: • The significance of the risk. • The likelihood that a material misstatement will occur.
HKSA 230. Issued June 2009; revised July 2010, May 2013, February 2015, August 2015, June 2017, January 2021, December 2021. Effective for audits of financial statements for periods beginning on or after 15 December 2009. Hong Kong Standard on Auditing 230.
The purpose of this Hong Kong Standard on Auditing (HKSA) is to establish standards and to provide guidance on what constitutes audit evidence in an audit of financial statements, the quantity and quality of audit evidence to be obtained, and the audit procedures that auditors use for obtaining that audit evidence.
This International Standard on Auditing (ISA) explains what constitutes audit evidence in an audit of financial statements, and deals with the auditor’s responsibility to design and perform audit procedures to obtain sufficient appropriate audit evidence to be able to draw reasonable conclusions on which to base the auditor’s opinion.
Requirements. Overall Responses. .05 The auditor should design and implement overall responses to address the assessed risks of material misstatement at the financial statement level. (Ref: par. .A1–.A3) Audit Procedures Responsive to the Assessed Risks of Material Misstatement at the Relevant Assertion Level.
首先审计证据要满足两个条件： sufficient（充足的）& appropriateness（恰当的） Sufficient指的是数量（quantity）上要充足，appropriateness指的是质量（quality）上要过关。 那么首先我们来看一下审计师都可以通过哪些audit procedures（审计程序）来获取审计证据。 01、Audit procedures（审计程序）的分类： Tests of controls （控制测试）
