Auditora

AUDIT
Conducting an audit is divided into three main phases, with a series of logical steps, allowing the auditor to form a professional opinion on the budget subject to review. These three phasesare: planning, conducting tests of controls and substantive approach conduct testing. Are described below.
Planning
The planning phase is normally done during the preliminaries.
First, we must do arisk assessment of attorney. During this activity, the auditor assesses the risk of the final certification of the draft budget on the basis of quality and quantity. The result of this activity is thedecision to accept the audit for a new client (or agree to renew the certificate of audit of a client and in añoanterior) or less.

Testing of controls
The tests of controls performed by theauditor are linked to their understanding of the accounting system of the company. Or, are performed in cycles by the auditor considers relevant and meaningful to the formation of the budget balances (egpassive cycle). The controls are tested to mitigate the risks identified during the planning phase and the inherent risks involved various balance sheet items (eg, matching orders, delivery documentsand invoices before payment).

The specific substantive testing
Substantial evidence led, although less so after performing tests of controls, without exception, always performed by the auditor.These tests, along with precision tests of controls, allowing the auditor to form a professional opinion on the budget under control support to investigate the allegations made in respect of theirindividual parts.
Types auditoríasEs important to know that the systems audit susfundamentos has some other audits and takes different tools paraconformarse them. Below is a classification of differenttypes deauditorías, which are classified by different factors.
On the origin of who makes your application:
• External
• Internal
 
In the area where they
• Financial Audit
 • Administrative...