solution_arensauditing13eaeb_sm_ch26_1solution_arens_auditing13eaeb_sm_ch26_1.docVIP

下载本文档

3
0
约3.22万字
约 14页
2017-01-05 发布于贵州
举报
版权申诉

solution_arensauditing13eaeb_sm_ch26_1solution_arens_auditing13eaeb_sm_ch26_1.doc

1、有哪些信誉好的足球投注网站（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。。
2、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
3、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
4、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
5、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
6、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
7、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

solution_arensauditing13eaeb_sm_ch26_1solution_arens_auditing13eaeb_sm_ch26_1

Chapter 26 Internal and Governmental Financial Auditing and Operational Auditing Review Questions 26-1 Internal auditors who perform financial auditing are responsible for evaluating whether their companys internal controls are designed and operating effectively and whether the financial statements are fairly presented. This responsibility is essentially the same as the responsibility of external auditors who perform financial audits. The two types of auditors are also similar in that they both must be competent and must remain objective in performing their work and reporting their results. Despite these similarities, the role of the internal auditor in financial auditing differs from that of an external auditor in the following ways: Because internal auditors spend all of their time with one company, their knowledge about the companys operations and internal controls is much greater than the external auditors knowledge. Guidelines for performing internal audits are not as well defined as the guidelines for external auditors. Internal auditors are responsible to the management of the companies that they work for, while external auditors are responsible to financial statement users. Because internal auditors are responsible to management, their decisions about materiality and risks may differ from the decisions of external auditors. 26-2 The two categories of standards in the IIA International Standards for the Professional Practice of Auditing are (1) Attribute Standards and (2) Performance Standards. The Attribute Standards are: Purpose, authority, and responsibility Independence and objectivity Proficiency and due professional care Quality assurance and improvement program The Performance Standards are: Managing the internal audit activity Nature of work Engagement planning Performing the engagement Communicating results Monitoring progress Management’s acceptance of risks 26-3 External auditors are considered more independent than internal a