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Auditing Defined
PSA 200 defines auditing
b y s t a t i n g t h e objective o f
a f i n a n c i a l sta te me n t au d i t,
th a t is, to en a bl e th e a u di to r
to exp re ss a n o pi n io n
whether the financial statements
are prepared, in all material
respects, in accordance with an
identified financial reporting
framework. T h i s d e f i n i t i o n
confines the audit to
examination of the
f i n a n c i a l statements. Although
the great majority of audit work
today deals with a u d i t of
fina ncia l statemen ts,
operational and compliance
auditing a re becoming more and
more important. A more
comprehensive definition of
auditing is given by the
American
Accounting Association:
1. Auditing is a systematic
process
3. An audit is conducted
objectively
4. A u d i t o r s a s c e r t a i n t h e
degree of correspondence
b e t w e e n assertions and
established criteria