Page 5 - Auditinf Electronic System

1. The kinds of external auditor services:
There are two main kinds of services are attestation service and non -attestation
services as following:

1/1. The attestation service:
It is a type of assurance service (included three parties) to improve the quality
of information, such as; audit of historical financial statements, audit of
internal control over financial reporting, review of limited financial
statements, attestation service on information technology (CA, SYS-Trust,
Web-Trust)

1/2. The non -assurance service (non -attestation):
Those services included two parties only (auditor and management) to
generate a recommendation to management, for examples; accounting and
bookkeeping service, tax services, management consulting services.

2. The phases of external audit: (postponed later)
The external audit a systematic process, because it is a process with

predetermined steps that must be followed in a systematic ordered Manner to
reach the desired output. It Consists of 4 Main Phases:

Reporting Field work Planning the Acceptance of
Implementing audit audit client
audit procedures engagement
approach

Audit phases

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