Beruflich Dokumente
Kultur Dokumente
Accountancy as a profession
Systematic theory
Community sanction
Regulations Code
A culture
Scope of Practice
A Filipino citizen
Is a good moral character
Holder of BSA
Not been convicted of any criminal offense
Scope of Examination
Chapter 2
Assurance Services
Non-assurance Services
Assurance Services
Non-assurance Services
Agreed-upon procedures
Compilation
Tax
Management advisory services
Accounting and data processing
Other non-assurance services
Chapter 3
Pre-engagement activities
Planning activities
Internal Controls risk assessment activities
Account balance audit activities
Reporting activities
Ethical Requirements
Independence
Integrity
Objectivity
Professional competence and due care
Confidentiality
Professional behavior
Technical standards
Limitations (reasonable assurance)
Operational audit
Management audit
Financial audit
Types of auditors
Chapter 4
Penalties of noncompliance
Misstatements
Threats
Self-interest threat
Self-review threat
Familiarity threat
Advocacy threat
Intimidation threat
Safeguards
Chapter 6
Auditing positions
Audit partner
o To sign audit report
o To approve billing to client
o To obtain/establish contracts with clients
Audit manager/ Supervisor
o To discuss reports and results of audit with clients
o To take direct charge of training programs
o To discuss with the client problems that may arise in the course of audit
In-charge(Senior) Auditor
o To assign particular phases of the audit work to staff and direct supervision
o To prepare the audit program for an engagement subject to review
o To perform certain audit procedures requiring skills and experience
Staff auditor
o To prepare schedules and reports on findings
o To work on tax returns
o Generally, to serves as an assistant
Chapter 7
Leadership responsibility
Ethical requirements
Client Relationship
Human Resource
Engagement Performance
Monitoring
Integrity
Objectivity
Professional Competence and Due Care
Confidentiality
Professional Behavior
Chapter 9