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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