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5.7  Under what HR assignment 怎么寫<标题> does an auditor use the work of a component auditor? Why doesn’t the group engagement partner do all of the work?

A component auditor is another independent auditor who performs work related to a component of a group audit. The group engagement partner is responsible for signing the audit report and asks the component auditor to perform work as part of the group audit. The engagement auditor has to assess the capacity of the other auditor to undertake the work, as well as the component auditor’s reputation and professional standing. The engagement partner is also responsible for ensuring that the work completed by a component auditor meets the group engagement partner’s requirements and standards.
The group engagement partner does not do all of the work where the physical HR assignment 怎么寫 make it impracticable and/or more costly for the group engagement partner to do the work. These HR assignment 怎么寫 include: the client operates in a number of locations, has divisions or subsidiaries spread around the country or the globe, or has significant assets in other locations. In addition, the component could be a listed company which has separately appointed an independent auditor that differs from the auditor chosen by the parent company.
The group engagement partner retains responsibility for the audit report and must consider whether they are able to do the majority of the client’s financial report and be sufficiently knowledgeable about the components of the financial report that they do not audit themselves.
5.8  What are the evidence gathering procedures an auditor might use? At which stages of the audit are these procedures appropriate? How do the procedures relate to the types of evidence an auditor can rely upon?

The main evidence gathering procedures are:
Inspecting – viewing documents or tangible assets
Observation - watching
Enquiry - asking
Recalculation – checking mathematical accuracy
Re-performance – redoing client process
Analytical procedures – studying plausible relationships among data

These evidence gathering procedures can be done at different stages of the audit. For example, analytical procedures are used in the client evaluation process, gaining an understanding of a client’s system of controls in planning, as evidence gathering procedures such as testing controls, and in reviewing the audit evidence in the final stages.
Documents and assets can be inspected during the audit, and can be used to provide evidence of controls as well as substantive testing, such as existence of inventory.
Client staff can be observed performing their duties during the period or at specific times such as stocktaking.
Enquiry is appropriate at all stages; management can be asked about their reasons for actions taken during the year and external parties, such as solicitors, can be asked about progress of court cases.
Recalculation can be used to check any client records, such as pricing on invoices and sub-totals for receivables ledger.
<标题> Re-performance can be used to check any client process, e.g. a bank reconciliation.

In general, re-performance and recalculation provide more reliable evidence than observing or enquiring. Client staff may perform their duties more diligently when they are being observed than at other times, so observation provides evidence only for the time that the staff are being observed. Verbal evidence obtained by asking client management about the reasons for their actions is not very reliable until it is corroborated by other evidence. Re-performance allows an auditor to gain a deeper understanding of how a task is performed by client staff and to confirm that the items in question are being dealt with appropriately. Recalculation allows an auditor to confirm mathematical accuracy, but does not in itself, confirm the data being used in the recalculation.
<标题>  Analytical procedures are limited as evidence by the validity of the underlying data (which could be unaudited client data). Inspecting provides useful reliable evidence to the extent that the auditor understands what they are inspecting (e.g. an auditor may not understand the usefulness and appropriateness of specialised computer hardware), and in same cases needs to be confirmed by other data (e.g. inspecting a vehicle provides evidence that a particular vehicle exists, and in what condition, but documentary evidence is needed to confirm that the particular vehicle is owned by the client).

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