文章基本信息

标题：MATERIALITY AND RISK IN THE EXTERNAL AUDIT PURSUED BY NATIONAL AUDIT OFFICE (UK)
本地全文：下载
作者：Cristina Grozea ; Nicoleta Asalos ; Ionel Bostan 等
期刊名称：Risk in Contemporary Economy
电子版ISSN：2067-0532
出版年度：2007
语种：English
出版社：Dunarea de Jos University of Galati
摘要：Control tests contain verification of the justifying documents regarding the financial operations and other events aiming to obtain audit proofs regarding the internal control (for example it is checked if an operation was authorised).There are also placed investigation and preservation of the internal controls that did not obtain proofs and internal controls restoration .Considering control tests results the auditor will evaluate if the internal controls are correctly conducted and operate at forecasted level .
关键词：Audit;programming;risks;tests;proofs;materiality.