EXTERNAL AUDIT - TUKE — TUKE外部审计-图克图克.ppt

Ma ANGELA JIMENEZ UNIT 4. EXTERNAL AUDIT BASIS CONCEPTS 4.1. DEFINITION GENERAL DEFINITION: A PERIODIC EXAMINATION OF THE BOOKS OF ACCOUNT AND RECORDS OF AN ENTITY. IT IS CARRIED OUT BY AN INDEPENDENT THIRD PARTY (THE AUDITOR) IF THE BOOKS OF ACCOUNT ARE ACCURATE AND COMPLY WITH ESTABLISED CONCEPTS, PRINCIPLES, ACCOUNTING STANDADS, LEGAL REQUIREMENTS AND GIVE A TRUE AND FAIR VIEW OF THE FINANCIAL STATE OF THE ENTITY 4.1. DEFINITION THE OBJECTIVE OF AN AUDIT OF FINANCIAL STATEMENTS IS TO EXPRESS AN OPINION WHETHER THE FINANCIAL STATEMENTS ARE PREPARED, IN ALL MATERIAL RESPECTS, IN ACCORDANCE WITH AN APPLICABLE FINANCIAL REPORTING FRAMEWORK. AUDITING IS UNDERSTOOD: AS THE ACTIVITY, PERFORMED BY A QUALIFIED, INDEPENDENT PERSON, CONSISTING OF ANALYSIS, USING APPROPIATE REVIEWING AND VERIFICATION TECHNIQUES, OF THE ECONOMIC-FINANCIAL INFORMATION OBTAINED FROM THE ACCOUNTING EXAMINED. 4.1. DEFINITION THE KEY WORD OF AUDITING ARE: TRUE AND FAIR VIEW OF THE FINANCIAL STATEMENT AND THE ASSETS VERIFICATION OF THE FINANCIAL SITUATION OF THE COMPANY OR BODY AUDITED, VERIFICATION OF THE RESULTS OF ITS OPERATIONS, TO COMPLY WITH THE GENERALLY ACCEPTED ACCOUNTING PRINCIPLES AND RULES. 4.2. GENERAL METHODOLOGY OF AUDITING PROCESS OBJECTIVES AND CONFIGURATION OF WORK AUDITING ENGAGEMENT LETTER OF AUDITING STRATEGY OF WORK Objective and configuration Size and complexity of company The auditor experience Knowledge of the type of the business Quality of the organization Internal Control of the organization 4.2. GENERAL METHODOLOGY OF AUDITING PROCESS PLANIFICACION OF AUDITING Scope, configuration and exact date of the beginning of the work GLOBAL PLAN OF AUDITING Planning, Independent expert in other matters Internal auditors Auditing risk methods The internal control Analysis of the probabilistic series of different accounts of the financial statements 4.2. GENERAL METHODOLOGY OF AUDITING PROCESS AUDITING PROGRAM REVIEW TECHNIQUES TO REACH THE O