PPT-INTRODUCTION TO AUDITING

Dr A A Syed Ibrahim MCom MBA MPhil BEd PhD Assistant Professor of Commerce Jamal Mohamed College Autonomous Tiruchirappalli 620 020 The term audit is derived from the Latin term . e to enable the auditor to express an opinion whether the financial statements are prepared in all material respects in accordance with an applicable financial reporting framework However the methods of applying audit procedures in gathering audit ev Slides of figures and appendices. ©David M Griffiths. ©David M Griffiths. www.internalaudit.biz. ©David M Griffiths. www.internalaudit.biz. Risk based internal auditing – an introduction . slides of figures and appendices. Slides of figures and appendices. ©David M Griffiths. V3.2. ©David M Griffiths. www.internalaudit.biz. Risk based internal auditing – an introduction . slides of figures and appendices. The following slides are those used in the book . ISA 260 Paragraph Introduction Scope of this ISA ........................................................................................ 1The Role of Communication ................................ Slides of figures and appendices. ©David M Griffiths. ©David M Griffiths. www.internalaudit.biz. ©David M Griffiths. www.internalaudit.biz. Risk based internal auditing – an introduction . slides of figures and appendices. Preliminary Results and Next Steps. Prepared for . PLN 2012. UNC, Chapel Hill. October 2012. Micah Altman, . Director of Research, MIT Libraries. Non Resident Senior Fellow, The Brookings Institution. ISA 200 Paragraph Introduction Scope of this ISA ...................................................................................... 1An Audit of Financial Statements ........................... ISA 570 Paragraph Introduction Scope of this ISA ........................................................................................ 1 Going Concern Assumption ............................... Xavier . Mertens - . Principal. Security Consultant . “If the enemy leaves a door open, you must rush in” (Sun Tzu). # whoami. Xavier Mertens. Not. $VENDORS’ best friend. Interested in your $DATA!. ISA 320 Paragraph Introduction Scope of this ISA ........................................................................................ 1 Materiality in the Context of an Audit ................. ISA 260 Paragraph Introduction Scope of this ISA ........................................................................................ 1The Role of Communication ................................ ISA- International Standards of Auditing. ISSAI - . International Standards of Supreme Audit Institutions.. UN audits and Standards . In our UN reports we mention that audit has been done in accordance with ISA . . Assurance, Insight, objectivity. A presentation to stakeholders about the value of Internal Auditing. . What should you expect from your Internal Audit Department?. Governing . bodies and senior management rely on . This text offers a structured approach to principles of auditing using International Standards on Auditing as its basis. Written by a team of influential professional auditors with a wealth of teaching experience this book provides a real world perspective on current auditing practices with coverage of cutting edge developments and techniques.