(영문) 내부회계관리, Internal control audit, 회계감사
- 최초 등록일
- 2015.08.31
- 최종 저작일
- 2014.05
- 5페이지/ MS 워드
- 가격 2,000원
소개글
Internal control audit.
특정 상황에 대한 회계감사관의 역활.
목차
1. Discuss the importance of understanding the entity’s internal control system to the auditor in carrying out a successful audit.
2. State the objectives of implementing internal controls within an accounting system.
3. Discuss the shortcomings of this system and suggest ways of improving the system
4. Describe and list the tests of control that the auditor would perform on this system.
5. Describe and list the substantive procedures that the auditor would perform on the item “salespersons, expenses”
6. During the audit, the auditor discovered that a salesperson in one area was submitting false claims for entertaining customers. What further action should the auditor take?
References
본문내용
(1) Discuss the importance of understanding the entity’s internal control system to the auditor in carrying out a successful audit.
Internal control system is an important role in how management meets its stewardship or agency responsibilities. Management has the responsibility to play controls that provide reasonable assurance that adequate control exists over the entity’s assets and records. Proper internal control not only ensures that assets and records are safeguarded but also make an environment in which efficiency and effectiveness are encouraged and monitored. (Messier Glover & Prawitt 2008)
The auditor needs assurance about the reliability of the data generated by the information system in terms of how it affects the fairness of the financial statements and how well the assets and records of the entity are safeguarded. The auditor uses risk assessment procedures to get an understanding of the entity’s internal control.
참고 자료
ARENS, ELDER and BEASELY (2012) AUDITING AND ASSURANCE SERVICES : AN INTEGRATED APPROACH.. 14th ed. BOSTON: PEARSON.
Media, B. (2011). ACCA P7 - Advanced Audit and Assurance (INT). 1st ed. London: BPP Learning Media.
MESSIER, WILLIAM F, and GLOVER, (2008). AUDITING & ASSURANCE SERVICES : A SYSTEMATIC APPROACH. 6th ed. BOSTON: MCGRAW-HILL IRWIN.
Wikijob.co.uk, (2014). Substantive Testing | WikiJob. [online] Available at: http://www.wikijob.co.uk/wiki/substantive-testing [Accessed 23 Apr. 2014].