Since future public bookkeepers it performs great importance to know the managimg of an audit, the importance that this one has and the application. For this we need to study the code ofethics and to take it I finish.
To initiate an audit essential is to go I end an accomplishment of papers of work.
We need to know in order to exercise the audit area and we all know how present our workand under what rules we will
In this second reading will know the general concepts of ethics that will be that we formed, right through our education to become an effective auditor. all this we cansee thanks to the rules governing the audit, obviously talk about training, behavior and knowledge that the auditor must possess. Bearing in mind that we develop our working papers which will also seein this reading.
The best of this reading is that we mention the rules which are:
Rule101-Independence an audit cannot be performed because the auditor has inappropriate relationship with his o herclient and cannot impartially attest to the fairness of the financial statements
Rule102-Integrity and objectivity be free of conflicts of interest and shall not knowingly represent facts orsubordinate his or her judgment to others.
Rule 201-General standards a member shall comply whit the following standards
So the working papers Are the set of cards and reliable documentation containingdata and information obtained by the auditor's examination, and a description of tests and the results thereof upon which supports the view that issues in signing the report. And the types or workingpapers are:
Permanent records. its purpose is to gather historical data or continuous nature concerning this audit. These files provide a convenient source of information about the audit that is ofcontinuing interest from year to year. Later we will study more about the permanent record
These files. Include all applicable papers per year being audited. The types of information included in...