#auditapproach
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Does your vessel take care of all navigational safety by audit findings?
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Want to learn about audit approach ? Here is the link
http://www.wikiaccounting.com/audit-approach-four-types-audit-approaches/
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28th February 2017
We had a good day today.Sir filled us up with many new information today.We studied about something new which was AUDIT APPROACH. Audit approach consist of 2 important AUDIT TEST which were :
Compliance test
Substantive test
Compliance audit consist of phase 1 : risk assessment and phase 2 : test of control.Substantive test consist of phase 3 : substantive test, analytical procedures,and test details of balance and phase 4 : analytical procedures and test details of balance.
3 types of audit approach :
Interim
Financial
Compliance
8 types of audit test :
Verification
Vouching
Substantive test
Walk through test
Test of control
Depth test
Weakness test
Rotational test
We then watched a video and understood about the differences in between of vouching and tracing.Sir then further talked about the video and explained more.We ended our class with quizlive.
RAMYA PIRIYA A/P KRISHNAN 01DAT15F2062
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