Pratice of Auditing

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Issue:

Business

 

Written by:

Jocelyn M

 

Date added:

June 10, 2013

 

Level:

 

Grade:

B

 

No of pages / words:

4 / 1109

 

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6371 times

 

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Essay content:

The time requirements are influenced by the size and complexity of the audit being undertaken. The following essay will highlight the use of auditors' judgement, risks involved and the impact of making the standards more prescriptive, to both parties. The two approaches used by auditors are systems based and substantive auditing...
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Both are equally important, however their uses vary according to clients. Systems based auditing involves testing systems and internal controls of a company, whereas substantive auditing involves auditors carrying out independent investigations, obtaining written evidence/confirmation, for verification of the figures (Dassen and Wallage, 2005)...
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