Recording the audit - isa 230, Auditing

Assignment Help:

Recording the Audit - ISA 230

Purpose of working papers

It is necessary which all audit work is documented - the working papers are the tangible evidence of the work complete in support of the audit thought.

The ISA identifies the reasons about preparing audit working follows as:

a) The reporting partner uses to be capable to satisfy himself which work delegated through him has been correctly performed.  The reporting partner can individually only do this through having obtainable to him detailed working papers prepared through the audit staff that such performed the work.

b) Working papers give for future reference, details of problems encountered, together along with evidence of work performed and result drawn there from in arriving on the audit thought.

c) The working papers preparation of encourages such the auditor to adopt a methodical approach.

The exact form which working papers may take cannot be prescribed each firm will include its own disciplines.  However form the papers take, whatever, they must realize the main objectives set out over.


Related Discussions:- Recording the audit - isa 230

What does an internal audit charter contain, This charter defines the missi...

This charter defines the mission, independence and objectivity, scope and responsibilities, authority, accountability and standards of the Internal Audit function. A charter i

Illegal acts, ILLEGAL ACTS Auditors may uncover criminal offences commi...

ILLEGAL ACTS Auditors may uncover criminal offences committed by a client or an employee of the client. This puts them in a difficult place, though the auditor must act careful

Presentation and disclosure - audit process, Presentation and Disclosure - ...

Presentation and Disclosure - Audit Process Specific presentation involves presentation in accordance along with the suitable IFRS/IAS or International Accounting Standards.

AGENCY THEORY, The agency relationship between absentee owners and managers...

The agency relationship between absentee owners and managers produce a natural conflict of interest.what does it mean?

Motor vehicles - audit process, Motor Vehicles - Audit Process Similar...

Motor Vehicles - Audit Process Similar considerations govern the audit of motor vehicles as to those relating to machinery and plant.  The simply matter of consideration now i

Case study and report, Assessment item 2 Case Study and Report Due date: 19...

Assessment item 2 Case Study and Report Due date: 19-08-2016 Length: 2000 words Task Question 1 (5%) Case: Battersby and Associates Chartered Accountants is a successful mid-t

Historic costs methods - long term contracts, Historic Costs Methods - Long...

Historic Costs Methods - Long Term Contracts You will notice such this exercise is completely dependent on the company estimating its further costs.  This is wherever the audi

Audit of the estimated warranty liability, Required: Describe a complete au...

Required: Describe a complete audit program for collecting relevant evidence for the audit of the estimated warranty liability. Approach: Develop specific assertions related to

Valuation - detailed audit of stock, Valuation - Detailed Audit of Stock ...

Valuation - Detailed Audit of Stock IAS 2 prescribes such stock be priced at the lower of price and net realizable price, It is up to the auditor to ensure that net realizable

Control Document, What are the strength of Stock transfer note

What are the strength of Stock transfer note

Write Your Message!

Captcha
Free Assignment Quote

Assured A++ Grade

Get guaranteed satisfaction & time on delivery in every assignment order you paid with us! We ensure premium quality solution document along with free turntin report!

All rights reserved! Copyrights ©2019-2020 ExpertsMind IT Educational Pvt Ltd