20xx注冊(cè)會(huì)計(jì)師考試審計(jì)英語(yǔ)3b-閱讀頁(yè)
2024-09-10 10:52本頁(yè)面
【正文】 e of working papers? b. What types of information are normally included in working paper files? Give an example for each type. Answer: papers serve two purposes: 1)provide support for the content of the auditor’s report and demonstrate that the audit work was performed in accordance with auditing standards 2)aid the auditor in conducting his or her work Other purposes students might list include: 1)assist in planning the audit engagement for the next year’s audit 2)facilitate supervision and review of the audit work 3)provide a basis for evaluating staff performance and for training staff 4)retain a record of matters of continuing significance to future audit 5)enable an experienced auditor to conduct quality control reviews and inspections. papers would normally include: 1)Information obtained in understanding the entity and its environment (including its internal control), such as extracts or copies of important legal documents, agreements and minutes 2)A description of audit evidence obtained。 for example, by having the reviewer initial and date the working papers that have been reviewed 7)Evidence that the financial statements agree with the accounting records。 for example, by noting on the appropriate working paper that the error has been adjusted by the client 9)Copies of letters or notes concerning audit matters reported to the clien
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