Page 6 - Demo
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جميع الحقوق محفوظة ـ اإلعتداء عىل حق املؤلف 6 بالنسخ أو الطباعة يعرض فاعله للمسائلة القانونيةReporting Acceptance of audit client engagement Planning the audit approach Field work Implementing audit procedures Audit phases 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:
