Aicpa audit sampling 2017
[DOCX File]Background - AICPA
https://info.5y1.org/aicpa-audit-sampling-2017_1_ab97f1.html
Sampling to accomplish compliance-related audit objectives in a Circular A-133 compliance audit environment differs from sampling in a financial statement audit in that to meet the compliance-related objectives, the auditor gathers sufficient appropriate audit evidence on whether the auditee has complied with laws, regulations, and the ...
[DOCX File]OIG’S AUDIT QUALITY CONTROL - IGNET
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Comply with the American Institute of Certified Public Accountants’ (AICPA) Statements on Auditing Standards (SAS), AU-C Sections 200 to 799. Statements on Standards for Attestation Engagements (SSAEs), AT-C Sections 205, 210, and 215 effective for examination, review, and agreed-upon procedures report dated on or after May 1, 2017
[DOCX File]Specifications for Audits of Authorities, Boards, and ...
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For sample size determination reference the AICPA sample design, size, and selection as defined in AU-C section 530 of the AICPA Professional Standards. In Appendix A of accountant’s examination report (referenced at the end of this section) provide the sampling considerations and determinations.
[DOCX File]Letter - International Federation of Accountants
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15 February 2017. Request for Input ... (100% examination), selecting specific items and audit sampling. Although all three remain viable options using data analytics techniques, the guidance in paragraphs A52-A55 related to each of these three means of testing is outdated from the perspective that advances in audit technology have led to new ...
[DOCX File]Deloitte Letter.dot - IFAC
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Audit Evidence) contemplated in the 2017-2018 work plan. ... Audit Sampling. We have identified other initiatives that could further inform the work of the working group. ... DTTL understands that the AICPA is in the process of undertaking an effort to develop an AICPA Audit Guide on “Audit Data Analytics and Analytical Procedures” that may ...
[DOC File]BA 461:
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Overall Audit Planning. Chapter 12,13. 10/16 10/17 Sales and Collections- Controls. Audit Sampling for Tests of Controls - Completing sales A/R Audit Chapter 14,15. 10/23 Case 3 10/24 Completing tests of sales, Audit Sampling Chapter 16, 17. 10/30 10/31 Acquisitions and Accounts Payable Chapter 18. 11/6 Case 4 11/2 Last Day to Withdraw
[DOCX File]UG FACCR SNAP ver
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Occasionally scanning may be more efficient than sampling. Paragraph 11.17 of the 2017 AICPA Single Audit Guide indicates that scanning is an acceptable nonsampling analytical procedure. Auditors must document scanning procedures carefully to ensure the objective, items …
[DOCX File]UG FACCR SNAP ver - Ohio Auditor
https://info.5y1.org/aicpa-audit-sampling-2017_1_9d7b7f.html
Per the 2017 AICPA Government Auditing Standards & Single Audit Guide, paragraph 11.136 through 11.138 state that a separate sample for non-UG award transactions and post-UG award transactions within a major program would not typically be needed.
[DOC File]Audit Specifications - Local Gvt
https://info.5y1.org/aicpa-audit-sampling-2017_1_84d56b.html
This 2017 revision of the Specifications for Audits of Counties, Cities, and Towns completely supersedes the prior revision. The 2017 revision is effective for audits of fiscal years ending on or after June 30, 2017. No manual defining audit specifications can meet all the …
[DOCX File]Louisiana Legislative Auditor
https://info.5y1.org/aicpa-audit-sampling-2017_1_3493be.html
The Louisiana Legislative Auditor (LLA) has prescribed statewide agreed-upon procedures (AUPs) below, which are intended to represent a minimum level of additional work to be performed at those local entities (local governments and quasi-public organizations, including nonprofits) that meet the legal requirement to have an audit under the Audit Law (i.e., public funds totaling $500,000 or more ...
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