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Auditing for Auditors

Posting topics regarding on auditing issues mostly that of in relation with International Standard on Auditing (ISA)

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Auditing for Auditors | hardi-teh.blogspot.com Reviews
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Auditing for Auditors | hardi-teh.blogspot.com Reviews

https://hardi-teh.blogspot.com

Posting topics regarding on auditing issues mostly that of in relation with International Standard on Auditing (ISA)

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1

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...

2

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...

3

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...

4

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...

5

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...

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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).

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Auditing for Auditors

Tuesday, August 11, 2015. When to perform Tests of Controls in an audit? The objective of the auditor while performing the audit is to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement, through DESIGNING and IMPLEMENTING appropriate responses to those risks. TESTS of CONTROLS is an audit procedure designed to evaluate the operating effectiveness of controls in preventing, or detecting and correcting, material misstatements at the assertion level. Whether t...

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Thursday, December 18, 2008. Kuingin, hari demi hari kulalui dengan kemajuan yang pasti. Mengerjakan disertasi memang tidak mudah. Bergulat dengan buku setiap pagi siang sore dan malam belumlah cukup. Perlu ketenangan, kesabaran dan do'a. Posted by Ir. Hardi Wibowo, M.Eng @ 4:57 PM. Tuesday, March 06, 2007. Mengenal Teknik Sipil UNDIP. Mengenal Teknik Sipil Undip. Http:/ www.sipil.undip.ac.id/index.php. Http:/ www.ft.undip.ac.id/index.php. Http:/ www.undip.ac.id/index.php. Thursday, February 15, 2007.