thedemandforauditandassuranceservices(英文版)-全文預覽
【正文】 evaluates evidence Report on results 1 20 Distinction Between Auditing and Accounting Accounting is the recording, classifying, and summarizing of economic events for the purpose of providing financial information used in decision making. Auditing is determining whether recorded information properly reflects the economic events that occurred during the accounting period. 1 21 Types of Audits Financial Statement Audit Operational Audit Efficiency Effectiveness Compliance Audit 1 22 Financial Statement Audit Example Information Established Criteria Available Evidence Annual audit of Boeing’s financial statements Boeing39。s financial statements Generally accepted accounting principles Documents, records, and outside sources of evidence 1 23 Operational Audit Example Information Established Criteria Available Evidence Evaluate puterized payroll system for efficiency and effectiveness Number of records processed, cost of the department, and number of errors Company standards for efficiency and effectiveness in payroll department Error reports, payroll records, and payroll processing costs 1 24 Compliance Audit Example Information Established Criteria Available
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