Page 45 - Auditinf Electronic System

✓ Output: Positive assurance on significant financial information &relations
disclosed via company’s Web site.

▪ the continuous limited review

✓ It is an attestation service which has the 3 main parties involved like
continuous audit service 1) Management, 2) The different groups of
stakeholders, and 3) Service provider (Auditor).

✓ Scope of professional service: the same as continuous auditing but in
summarized (condensed) & interim form.

✓ Output: A negative assurance on the summarized & interim information.
The conclusion ‘Based on our review, we are not aware of any material
modifications that should be made to the accompanying financial
statements in order for them to be in accordance with the Egyptian or the
international accounting standards.

▪ Assurance on Web-Trust professional service

✓ It is an assurance and attestation service which has 3 main
parties involved in this service 1) Website, 2) Visitors of Website,
and 3) Service provider (Auditor).

✓ Scope of professional service: The assertions regarding Website trust
(Such as: The effectiveness of Website’s design and operation, the
security of Website & authorized accessibility).

✓ Output: Positive assurance on the effectiveness of Website’s design
and operation, the fairness of E-commerce transactions conducted via
the Website.

▪ Assurance on Sys-Trust professional service,

✓ is an assurance and attestation service which has three main
parties involved in this service 1) Website, 2) Users of the system,
and 3) Service provider (Auditor).

✓ Scope of professional service: management assertions regarding the
appropriateness of system’s design & operation

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‫جميع الحقوق محفوظة ـ الإعتداء على حق المؤلف بالنسخ أو الطباعة يعرض فاعله للمسائلة القانونية‬