实施内部审计业务考试大纲(doc 6页)
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A.Conduct Engagements (25——35 percent) (Proficiency Level)
实施审计业务 (25——35%) (要求熟练掌握)
1.Research and apply appropriate standards:
研究和采用适当的标准:
a.IIA Professional Practices Framework (e.g., Code of Ethics, Standards, Practice Advisories)
IIA 专业实务框架(如:《道德规范》、《标准》、《实务公告》);
b.Other professional., legal, and regulatory standards
其他职业的、法律的和法规的标准;
2.Maintain awareness of potential for fraud when conducting an engagement
在实施审计业务时,要保持防范潜在舞弊的意识:
a.Notice indicators or symptoms of fraud
注意舞弊的迹象和征兆;
b.Design appropriate engagement steps to address significant risk of fraud
设计适当的业务步骤以应对重大的舞弊风险;
c.Employ audit tests to detect fraud
采用审计测试以发现舞弊;
d.Determine if any suspected fraud merits investigation
确定是否应对任何可疑的舞弊进行调查
3.Collect data.
收集证据。
4.Evaluate the relevance, sufficiency, and competence of evidence.
评估证据的相关性、充分性和证明力。
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