Page 33 - Demo

جميع الحقوق محفوظة ـ اإلعتداء عىل حق املؤلف 33 بالنسخ أو الطباعة يعرض فاعله للمسائلة القانونية3. When the auditor determines that disclosures are not reasonably adequate, the auditor must so state in the auditor's report. 4. The auditor must either express an opinion regarding the financial statements, taken as a whole, or state that an opinion cannot be expressed, in the auditor's report. When the auditor cannot express an overall opinion, the auditor should state the reasons therefor in the auditor's report. In all cases where an auditor's name is associated with financial statements, the auditor should clearly indicate the character of the auditor's work, if any, and the degree of responsibility the auditor is taking, in the auditor's report. First: General standards:The same like traditional audit there are 3 general standards should be satisfied in continuous audit. 1) Adequate technical training and proficiency:The auditor must have the proper qualifications and enough experience perform the audit. in case of IT audit, the auditor should be well trained and has professional experience (at least for 2 years) on the usage of IT in accounting and auditing.2) Independence:The auditor must maintain independence in mental attitude in all matters relating to the audit. This means that, it is NOT allowed to perform IT audit and IT consultancy services relating the design and the security of real time information systems. But it is allowed to provide continuous audit &cyber security risk management.