hardi-teh.blogspot.com
Auditing for Auditors: WHY We Need to Know the Client's Business ?
http://hardi-teh.blogspot.com/2010/07/why-we-need-to-know-client-business.html
Saturday, July 10, 2010. WHY We Need to Know the Clients Business? Obtaining an understanding of the client’s business is key to an effective and efficient audit. It enables us not only to tailor our work to meet the individual facts and circumstances of each client, but also to carry out that work and to evaluate our findings in an informed manner. Our knowledge of the client’s business also helps us to develop and maintain a positive professional relationship with the client. Detailed information is re...
mylitleusagi.wordpress.com
usagi | Rumah Usagi
https://mylitleusagi.wordpress.com/author/mylitleusagi
Nasihat buat Usagi . Selingkuh, dan Lagi Lagi Tentang Selingkuh. August 16, 2016. My Office, 16 Agustus 2016 @2.59 WIB. Perselingkuhan, adalah hal yang wajar atau mungkin dibenarkan dilingkungan saya, ada banyak alasan orang orang selingkuh , dan semua berujung pada satu pembenaran. Tidak bahagia bersama pasangan , kemudian mencari kebahagiaan di tempat lain. Dan kemudian benarlah quote yang bilang. Laki laki itu punya bakat buat mendua, karena memang kita tercipta seperti itu, nah perempuan lah yang ber...
faainc.blogspot.com
Ready for IFRS: About Me
http://faainc.blogspot.com/p/about-me.html
About IFRS for SMEs. Hi, my name is HARDI. I'm an auditor at Johan Malonda Mustika and Rekan (an independent member of Baker Tilly International), Medan branch office, Indonesia. For further information regarding KAP Johan Malonda Mustika and Rekan, please visit its official website at : www.johanmalonda.com. Following is the list of my blogs :. This blog is about Accounting, Auditing and Taxation in Indonesia (written in Indonesian Language). Http:/ twitter.com/hardi cheng. Subscribe to: Posts (Atom).
hardi-teh.blogspot.com
Auditing for Auditors: Responsibilities of Management and The Independent Auditor over the Audited Financial Statements
http://hardi-teh.blogspot.com/2010/07/responsibilities-of-management-and.html
Thursday, July 15, 2010. Responsibilities of Management and The Independent Auditor over the Audited Financial Statements. The fundamental to a financial statement audit is the division of responsibility between management and the independent auditor. The critical distinction is :. Management is responsible for preparing the financial statements and the contents of the statements are the assertions of management. It is usually more difficult for auditors to uncover irregularities (intentional misstatemen...
hardi-teh.blogspot.com
Auditing for Auditors: Audit the Opening Balances, how far should the Auditor go?
http://hardi-teh.blogspot.com/2010/07/audit-opening-balances-how-far-should.html
Saturday, July 17, 2010. Audit the Opening Balances, how far should the Auditor go? ISA 510 Initial Audit Engagements – Opening Balances. Para A3 – A7 underlines the nature and extent of audit procedures necessary to obtain sufficient appropriate audit evidence regarding opening balances which depend on such matters as follows :. A) the accounting policies followed by the entity. C) the significance of the opening balance relative to the current period’s financial statements. Audit evidence about opening...
hardi-teh.blogspot.com
Auditing for Auditors: Audit Risk Model, an introduction
http://hardi-teh.blogspot.com/2010/07/audit-risk-model-introduction.html
Monday, July 12, 2010. Audit Risk Model, an introduction. ISA 315 states that the auditor should identify and assess the risks of material misstatement of the financial statement level, and at the assertion level for classes of transactions, account balances, and disclosures. Audit risk, as it directly affects the specific audit approach to the engagement, is generally considered at the account balance or class of transaction level. At this level, audit risk consists of :. Assets such as cash are more su...
hardi-teh.blogspot.com
Auditing for Auditors: Revised of ISA addressing Disclosures in the Audit of Financial Statements
http://hardi-teh.blogspot.com/2015/07/revised-of-isa-addressing-disclosures.html
Thursday, July 16, 2015. Revised of ISA addressing Disclosures in the Audit of Financial Statements. Dropped into my mail inbox by today, July 16, 2015, the IAASB has announced on July 15, 2015 the finalization of Amendments to Auditing Standards to Promote Greater Focus on Financial Statements Disclosures. It said that the IAASB on July 15, 2015 released its revised International Standards on Auditing (ISAs), Addressing Disclosures in the Audit of Financial Statements. The IAASB firmly believes these ch...
hardi-teh.blogspot.com
Auditing for Auditors: The Opening Balances
http://hardi-teh.blogspot.com/2010/07/opening-balances.html
Saturday, July 17, 2010. Some questions may arise when we are appointed to replace the former auditor of a company or when the previously financial statements were not audited. What kind of audit procedures have to be conducted by the auditor at the initial audit engagement within this condition? If the auditor did not apply any audit procedure regarding on the opening balance of the current period’s financial statements, would it be affected to the audit opinion? B) appropriate accounting policies refle...
hardi-teh.blogspot.com
Auditing for Auditors: Risk Assessment Procedures and Related Activities
http://hardi-teh.blogspot.com/2010/08/risk-assessment-procedures-and-related.html
Sunday, August 15, 2010. Risk Assessment Procedures and Related Activities. Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment. Para 5 to 10 prescribes the audit risk assessment procedures and related activities. The risk assessment procedures shall include the following :. Further, the standard states that the engagement partner and other key engagement team members shall discuss the susceptibility of the entity's financial statements to mat...
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