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  2. ISO 19011 - Wikipedia

    en.wikipedia.org/wiki/ISO_19011

    Originally it was published in 1990 as ISO 10011-1 and in 2002 took the current ISO 19011 numbering. The standard offers four resources to organizations to "save time, effort and money": A clear explanation of the principles of management systems auditing. Guidance on the management of audit programs.

  3. Statements on Auditing Standards (United States) - Wikipedia

    en.wikipedia.org/wiki/Statements_on_Auditing...

    Audit Risk and Materiality in Conducting an Audit full-text: December 1983 48: The Effects of Computer Processing on the Audit of Financial Statements full-text: July 1984 49: Letters for Underwriters full-text: September 1984 50: Reports on the Application of Accounting Principles full-text: July 1986 51

  4. List of AICPA Audit and Accounting Guides - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

    Assessing and responding to audit risk in a financial statement audit, with conforming changes as of October 1, 2016: 05-01: 1983: Audit sampling full-text: 05-02: 1992: Audit sampling full-text: 05-02: 1999: Audit sampling full-text: 05-03: 2001: Audit sampling, new edition as of April 1, 2001 full-text: 05-04: 2008: Audit sampling full-text ...

  5. Audit working papers - Wikipedia

    en.wikipedia.org/wiki/Audit_working_papers

    The Institute of Internal Auditors, a global professional audit standards body, has issued practice advisory 2330-1 stating the goals of audit working papers are to: [1] Document the planning, performance, and review of audit work; Provide the principal support for audit communication such as observations, conclusions, and the final report;

  6. Audit management - Wikipedia

    en.wikipedia.org/wiki/Audit_management

    Audit management oversees the internal/external audit staff, establishes audit programs, and hires and trains the appropriate audit personnel. The staff should have the necessary skills and expertise to identify inherent risks of the business and assess the overall effectiveness of controls in place relating to the company's internal controls.

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