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代写essay This Advisory note is 22 pages long you may prefer to use it on screen rather 代写essay than printing it out, obviously that is your choice. The Objective in supplying this material is to expand on and further illustrate ASA 230 to help you to understand how audit papers are assembled and assist you with the logical preparation of your assignment. Actually good working paper technique is a most valuable generic skill applicable to almost any field of study. An understanding of the hierarchical referencing methods will make life much easier for those of you who go on to honours and higher degrees.

Like any professional in these increasingly litigious days, auditors must be able to defend their actions through performing at a high level of excellence and being able to prove that they have done so. Remember that the wheels of the law turn very slowly and if something does go wrong it may be four or five years before you need to defend your actions in court. By then you will have long forgotten the fine details on which the case will turn, therefore these details must be fully documented. When the newly minted Senior council (QC) challenges you with all the wisdom of hindsight based on a knowledge of subsequent events not of course available to you when you made your decision, you need to be able to refute the damaging assertions and prove a high standard of work.

The means through which this objective may be attained is for Auditors to:

1. Maintain their objectivity and independence in performance by remaining clearly at arms length from audit clients. As you know neither you nor your staff can be officers or shareholders in a client company. The joint audit handbook includes pronouncements on this point while the joint code of conduct includes guidance as to what is and what is not acceptable professional and ethical behaviour. The basic point s to independence is to avoid close actual financial or personal involvement with the client be it actual or in appearance , public perception is as important as fact.

2. Keep their professional knowledge current through continuing education seminars etc Which is why good firms support staff training programs

3. Thoroughly understand their client and the industry in which the client is engaged. ASA315

4. Plan Audit work carefully.

5. Thoroughly supervise and review field work

6. Render a fearless objective professional opinion no matter what its impact might be. The Auditors integrity is paramount, he or she may perhaps prove to be mistaken but what really matters is that the opinion given is honestly held and issued in absolute good faith. If a member of the profession gives anything other than a reasoned, honestly held opinion the entire profession is diminished.

7. Complete comprehensive well indexed working papers which prove that:

o the work has been done and that the standards observed equal or exceed the standards laid down in the professions audit handbook. If you fall below the benchmark described in the handbook you are legally negligent.

o their understanding of the business and reasoning in applying that understanding to the collection and interpretation of evidence is sound

o their planning and supervis本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。