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Measures taken by the individual auditor, Auditing
Measures To Be Taken By the Individual Auditor
Proper recruitment and training of all staff;
Allocating staff to particular audits where they have the appropriate skills;
Planning the jobs well in advance so that it can be approached in a relaxed but disciplined manner and any timing problems can be accommodated;
Use of audit manuals that conform to audit standards and guidelines;
Use of up-to-date letters of engagements;
Quality control measures that ensure review at every stage of the audit;
Good briefing of auditing staff so that they can recognise put upon enquiry situation;
Emphasising on materiality and use of adequate sample sizes.
Posted Date: 12/3/2012 5:55:12 AM | Location : United States
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