审计
审计始于19世纪中期,它起源于英国。现在一些公司建立于1800年代并一直发展至今,例如德勤有限公司与普华永道会计师事务所。在本论文中,我将阐述国家审计职能,审计的本质,怎样的标准适用于财务,运营,和合规性审核,以及其他一些项目、一般的审计。
审计的本质
审计的本质是审计是将审计放置在一个特殊位置,得到一个特殊的目的,即这个报告对财务报表提供信息的可信度,以及任何由他们完成的其他审核。“审计对公共官员或其他委托人授权或安排公共资源审计是按照本准则做了特殊责任的综合性的重要性。这责任是提供审计范围是广泛,足以帮助完成审计报告的潜在用户的合理需求。审计综合自然也集锦审计师明确审计目标的重要性,他们的工作范围进行,和报告的要求”(gao.gov,1999)。
Auditing
Auditing has been around since the mid-1800's, which originated in British. Some of firms today have been around since the 1800's, such as Deloitte & Co. Price Waterhouse & Co. In this paper, I will state the functions of auditing, the nature of auditing, how the standards apply to financial, operational, and compliance audits, and some other items that pertain to auditing in general.
Nature of Auditing
The nature of auditing is that auditors are placed with a special purpose, which is to provide credibility to the information that is reported on the financial statements, along with any other audits that are done by them. 'The importance and comprehensive nature of auditing place a special responsibility on public officials or others entrusted with public resources who authorize or arrange audits to be done in accordance with these standards. This responsibility is to provide audit coverage that is broad enough to help fulfill the reasonable needs of potential users of the audit report. The comprehensive nature of auditing also highlights the importance of auditors clearly understanding the audit objectives, the scope of their work to be conducted, and the reporting requirements' (gao.gov, 1999).
The functions of auditing are that it 'measures and evaluates the effectiveness of the various types of controls and may also properly be concerned with matters of the operating nature' (ofm.wa, 2006). Most audits, once done, will provide a written report stating their findings and what controls need to be put in place, if there is some missing. It is up to the management to make sure these controls start getting done.
When working at Sonic Corp. we had internal auditors, along with external auditors auditing how we did things in the Tax Department. The internal auditors would sit with you and see how things were done, ask quite a few questions. They were wanting to make sure all the controls were in place, correct signatures on the returns, the journals, who checked what and how often, etc. Now with the external auditors, they would pull returns from prior years, and different stores to make sure the numbers were the same as what was reported on the returns. If there were any discrepancies, then they would have to be noted, such as why the gross earnings of the store were more then what showed in the system.
Elements of the GAAS
There are many elements that are involved within the Generally Accepted Auditing Standards. One is to determine which controls should be tested, which includes the controls over all relevant assertions that are related to all significant accounts and disclosures in the financial statements. There are many controls that fall under this element, some are 'Antifraud programs and controls, controls over the selection and application of accounting policies that are in conformity with the GAAP, information technology general controls, controls
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