Modern Auditing Boynton Chapter 14

 

WHD@XONAD VXCVUADUNB AUAV WNXUAD@ XVAMA A. WHDHDUXA WHDHDUXAD D SNVNLK SNVNLK EHUHLVN EHUHLVN XDUXL XDUXL WHD@XONAD WHD@XONAD SNDFNA SNDFNAD D Snsnl Snsnlk k ph phd`u d`uona onad d rndfna rndfnad d chrmu chrmucud cud`a `ad d thrca thrcajn jnl l eh ehd`a d`ad d ph phdnj dnjana anad d tnd tnd`la `latt rnsnlk rnsnlk ndmhrhd, ndmh rhd, rnsnlk rnsnlk prksheur prksheur adajntns, adajntns, ead rnsnlk rnsnlk phd`hdea phd`hdeajnad jnad.. Oaen, Oaen, baltkr-bal baltkr-baltkr tkr yad` chrlantad ehd`ad phdnjanad ndn marus enphrtnicad`lad eajai phdhdtuad tn`lat rnsnlk phd`uonad rndfnad yad` eapat enthrnia udtul shtnap ashrsn pnutad` usama. Chchrapa baltkr rnsnlk ndmhrhd phrvasnb yad` ihiphd`arumn ihiphd`arumn pnutad` lktkr ead chrsnm shrt shrta a

balt baltkr kr-ba -balt ltkr kr

sphs sphsnb nbnl nl

paea paea

sn snlj ljus us

phde phdeap apat atad ad

ihin ihinjn jnln ln

phd` phd`ar arum um

yad` yad`

ihdyhcaclad ihdyhcacla d rnsnlk phdouajad lrhent enthtaplad thrjaju chsar ead phdynsnmad pnutad` tal thrta`nm enthtaplad thrjaju rhdeam, iasnd`-iasnd` iasnd`-iasnd` eapat ihd`alncatlad ihd`alncatlad phdnjanad rnsnlk ndmhrhd yad` tnd``n udtul ashrsn hlsnsthdsn atau lhoaenad ead phdnjanad atau ajklasn paea pnutad` usama lktkr shrta ashrsn phdnjanad atau ajklasn udtul alud phdynsnmad thrlant. C. WHSADFA WHSADFAD@AD D@AD WHD@XONA WHD@XONAD D VXCVUA VXCVUADUNB DUNB Jad`lam shjadoutdya aeajam ihd`almnrn prk`rai auent udtul ihdfapan tuouad auent sphsnb sph snbnl nl atas atas shtna shtnap p lat lath` h`krn krn ashrsn ashrsn sajek sajek alud. alud. Eabta Eabtarr phd`u phd`uona onad d sucsta sucstadtn dtnbb yad` yad` ihrupala ihru palad d prk`rai prk`rai auent auent bkriaj bkriaj encuat encuat ehd`ad ehd`ad ihichrn ihichrnlad lad oueuj oueuj (mhaend (mhaend`) `) lhrta lhrtas s lhroa ead lkjki yad` ihdeulud` rhbhrhdsn lhrtas lhroa, tadea tad`ad ead tad``aj. Eajai lkjki eabtar phd`uonad sucstadtnb threapat lkjki lath`krn phd`uonad sucstadtnb  ead tuouad auent sphsnbnl sajek alud en iada phd`uonad ndn enchrjalulad. 1. Wrk rks sheur eur Awa Awajj Untnl awaj udtul ihiujan shtnap phd`uonad auent aeajam ihiphrkjhm phiamaiad thdt thdtad ad` ` cn cnsd sdns ns ead ead ndeu ndeust strn rn lj ljnh nhd. d. Aue Auentk ntkrr ou`a ou`a marus marus ihia ihiamai mainn phrsy phrsyara aratad tad phrea`ad`ad stadear, phd`ajaiad phda`nmad ehd`ad ljnhd ead ndeustry, asphl iusniad earn ndeustry thrshcut, ead juas lkdshdtrasn cnsdns ehd`ad phjad``ad thrthdtu. Wrkshe Wrk sheur ur awaj awaj yad` yad` phdtnd phdtnd` ` ud udtul tul ihivh ihivhrnb rnbnla nlasn sn pnuta pnutad` d` usama usama ea ead d alud alud phdynsnm phdy nsnmad ad thrlant thrlant aeajam aeajam ihdhjusurn sajek awaj phrnkeh chroajad lh sajek almnr  yad` thjam enauent eajai lhrtas lhroa tamud shchjuidya (onla eapat enjalulad). Vhjadoutdya, altnvntas phrnkeh chroajad eajai alud phd`hdeajn culu chsar ead alud phdynsnmad thrlant marus enrhvnhw udtul shtnap ayat ourdaj yad` sn`dnbnlad, yad` tneal cnasa earn sh`n snbat atau ouijam, yad` ihihrjulad ndvhstn`asn lmusus. Vhca`an fkdtkm, auentkr marus ihd`ndvhstn`asn shtnap pnutad` ead phdeapatad yad` chjui encululad ehd`ad fara ihdfatat baltur phdouajad eajai ourdaj phdouajad. 3. Wrks Wrkshe heur ur A Ada dajn jntn tns s Uuouad Uuoua d au auent entkr kr eajai eajai ihjalu ihjalulad lad prkshe prksheur ur ad adajn ajntns tns ae aeaja ajam m ihd`h ihd`hica icad`l d`lad ad hlsphltasn atas sajek pnutad` usama, mucud`ad pnutad` usama ehd`ad phdouajad, ead

 

iaron iar ond d lktkr lktkr phrusa phrusamaa maad. d. Auentk Auentkrr ma marus rus ihd` ihd`ara aramla mlad d ph phrma rmatna tnad d utaiad utaiadya ya pa paea ea lhdanlad pnutad` ead phdeapatad yad` tneal enmaraplad. 6. Whd`uo Whd`uonad nad Sndfna Sndfnad d Urad Uradsa salsn lsn Whd`uonad rndfnad tradsalsn thrthdtu eapat enjalsadalad shjaia phlhroaad ndthrni (ndthr (ndthrni ni wkrl) wkrl) ch chrsa rsaia ia eh ehd`a d`ad d ph phd`u d`uona onad d phd`h phd`hdea deajn jnad ad eajai eajai chdtul chdtul ph phd`u d`uon onad ad chrtuouad `adea (euaj-purpksh thsts). Whd`uonad sajek yad` ou`a ihrupalad phd`uonad tradsalsn ead tradsalsn phdeapatad yad` chjui enta`nm, yad` thjam thriasul eajai pnutad` usama, ihinjnln rnsnlk sajam saon yad` jhcnm tnd``n earnpaea yad` thjam thrta`nm. a. Ihivkufm Ihivkufmnd` nd` Fatata Fatatad d Wnutad` Wnutad` lh Urads Uradsalsn alsn Whdeul Whdeulud` ud` Bnjh alud phjad``ad yad` enshjhd``aralad kjhm ljnhd marus chrnsn ekluihd shphrt shp hrtnn ph phsad sadad ad ph phjad jad`` ``ad, ad, phsada phsadad d ph phdou douaj ajad, ad, ekluih ekluihd d ph phd`n d`nrni rniad ad,, baltur  baltur  phdouajad, ihikradeui lrhent, ead lkrhspkdehdsn. Eajai ihjalulad phd`uonad nd ndn, n, saip saiphj hj ehch ehchtt lh alud alud phja phjad` d``a `ad d eapa eapatt envk envkuf ufmn mnd` d` lh ba balt ltur ur phdo phdoua uaja jad d phdeulud` ead ihdfkfkllad ekluihd-ekluihd ntu udtul ihichrnlad cultn yad` chrlan chr lantad tad eh ehd`a d`ad d ashrsn ashrsn hlsnst hlsnsthd hdsn sn atau atau lhoaen lhoaenad ad,, mal ea ead d lhwaon lhwaoncad cad,, shrta shrta phdnjana phdn janad d atau ajklasn. ajklasn. Lrhent Lrhent eapat eapat envkufmn envkufmnd` d` lh cultn cultn phdhrni phdhrniaad aad uad` ead ktkrnsasn ktkrn sasn phdyhsu phdyhsuanad anad phdouaja phdouajad. d. Cultn camwa camwa phd`urad phd`urad`ad `ad sajek sajek phjad``a phjad``ad d ndn thjam sam chrlantad ehd`ad ashrsn lhjhd`lapad udtul pnutad` usama. Whd`uonad ndn eapat enjalsadalad shfara jhcnm hlsthdsnb apacnja tnd`lat rnsnlk ehthlsn yad` chrjalu yad` alad enfapan aeajam rhdeam, apacnja prksheur lkdbnriasn tneal praltns, atau udtul ihjhd`lapn prksheur lkdbnriasn apacnja sntuasn thrthdtu throaen c. Ihjalulad Ihjalulad Whd`uona Whd`uonad d Wnsam Catas Catas udtul Whdoua Whdouajad jad ead Shtur Shtur Whdouajad Whdouajad Whd`uo Whd `uonad nad pnsam pnsam ca catas tas ph phdou douaj ajad ad (sajh (sajhs s fut-k fut-kbb bb thsts) thsts) enrad enradfad fad` ` udtul udtul ihiphrkjhm lhpastnad yad` jayal camwa (1) phdouajad ead pnutad` usama thjam enfatat eajai phrnkeh aludtadsn eniada tradsalsn thrshcut throaen ead (3) ayat ourdaj yad` chrlantad ehd`ad phrshenaad ead mar`a pklkl phdouajad thjam encuat eajai phrnkeh yad` saia. Whd`uonad pnsam catas phdouajad alad enjalulad paea tad``aj dhrafa. Xdtul phdouajad carad` earn phrshenaad, phd`uonad alad ihdfalup phrcadend`a phrcadend`ad d saiphj phdouajad yad` enfatat eajai chchrapa marn phrnkeeh chroajad ead chchrapa marn phrtai phr taia a phrnk phrnkeh eh chrnlu chrnlutdy tdya a ehd`a ehd`ad d ekluih ekluihd d ph phd`n d`nrni rniad ad ud udtul tul ihdhd ihdhdtul tulad ad apalam tradsalsn thjam enfatat eajai phrnkeh chdar. Xdtul carad` yad` enprkgeulsn ihdurut phsadad, auentkr iud`lnd phrju udtul ihihrnlsa lhshpalatad phdouajad yad` chrmucud`ad . maj ndn ou`a enphrjulad udtul ihdhdtulad lhaluratad pnsam catas shtnap phd`nrniad thralmnr yad` enjalulad phiaskl ljnhd shfara jad`sud`. f. Ihjalulad Ihjalulad Whd`u Whd`uonad onad Wnsam Wnsam Catas Catas atas atas Whdhr Whdhrniaa niaad d Las

 

Whd`uonad pnsam catas phdhrniaad las (fasm rhfhnpts futkbb thst) enradfad` udtul ihiphrkjhm lhpastnad yad` jayal camwa phdhrniaad las thjam enfatat eajai ph phrn rnke keh h alud aludta tads dsnn yad` yad` thpa thpat. t. Wnsa Wnsam m cata catas s yad` yad` th thpa patt paea paea ta tad` d``a `ajj dhra dhrafa fa ihrupala ihru palad d maj yad` phdtnd` phdtnd` udtul ihdyaonl ihdyaonlad ad shfara shfara chdar chdar canl las iaupud iaupud pnutad` usama. Whd`uonad ndn chrmucud`ad ehd`ad ashrsn hlsnsthdsn atau lhoaenad ead lhjhd`lapad canl udtul las iaupud pnutad` usama. 5. Whd` Whd`uo uona nad d Sndf Sndfna nad d Vaje Vajek k Eua cnead` utaia earn prksheur eajai lath`krn phd`uonad sucstadtnb udtul pnutad` usama usa ma nd ndnn alad alad encam encamas as ? (1) lkdbnr lkdbnrias iasnn pnutad pnutad` ` ead prksh prksheur eur tnd tndea eal l jadou jadoutt yad` yad` chrlanta chrl antad d shrta (3) prksheu prksheurr udtul udtul ihd`hvaj ihd`hvajuasn uasn lhfulupa lhfulupad d phdynsnm phdynsnmad ad pnutad` pnutad` tal thrta`nm. a. Lkdb Lkdbnr nria iasn sn Wn Wnut utad ad` ` Lkdbnr Lkd bnrias iasnn pnutad pnutad` ` usama usama ihdfa ihdfalu lup p lkiudl lkiudlas asnn thrtuj thrtujns ns sh shfar fara a jad`s jad`sud ud` ` adtara adtara phjad``ad ead auentkr. Lkdbniasn pnutad` aeajam prksheur suent yad` chrjalu uiui.  AX 667, prkshs lkdbniasn (VAV 20), Ihdyatalad aea ad``apad camwa auentkr alad ihindta lkdbnriasn pnutad` shjaia ihjalulad auent, lhfuajn? 

Wnutad` usama chrsnbat tneal iathrnaj thrmaeap japkrad lhuad`ad

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Whd``udaad lkdbnriasn alad ihdoaen tneal hbhltnb shca`an suatu prksheur auent

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Whdnjanad `acud`ad `acud`ad auentkr atas rhsnlk ndmhrhd shrta rhsnlk phd`hd

Bkriujnr Lkdbnriasn  Aea eua bkriujnr phrindtaad lkdbnriasn? (1) Lkdbnriasn Wksntnb, yad` ihdmaruslad ehcntkr ehcn tkr udtul ihdoawac ihdoawac apalam apalam sajek yad` entudoulla entudoullad d chdar atau tneal, ead

(3)

Lkdbnr Lkd bnrias iasnn Dh Dh`at `atnb, nb, yad yad` ` ih ihind indta ta ehc ehcntk ntkrr ihd ihdoaw oawac ac mad madya ya apa apacn cnja ja ou ouija ijam m yad yad` ` entudoullad entudoulla d tneal chdar. Whdhdtuad Paltu ead Juas Whrindtaad Lkdbnriasn  Apacnja tnd`lat rnsnlk ehthlsn yad` chrjalu aeajam rhdeam, iala auentkr  cnasadya ihd`nrnilad phrindtaad lkdbnriasn pnutad` paea tad``aj dhrafa. Vhcajnldya, tad``aj phd`nrniad lkdbnriasn eapat enpnjnm satu atau eua cujad shchjuidya. Eajai lasus lasu s ndn, aue auentkr ntkr enma enmarapl raplad ad udtu udtul l ihiv ihivkufm kufmnd` nd` phru phrucam camad ad yad` iath iathrnaj rnaj adtara tad` ta d``a `ajj ph phd` d`nr nrni niad ad lk lkdb dbnr nria iasn sn ea ead d ta tad` d``a `ajj dh dhra rafa fa sh shrt rta a ea eapa patt ih ihin injn jnm m ud udtu tul l ihd`lkdbnriasn lhicajn alud ehd`ad phrucamad yad` tneal cnasa. Juas Ju as ph phrin rindta dtaad ad lk lkdbn dbnria riasn, sn, ata atau u ul ulura urad d sai saiph phj, j, ch chrmu rmucu cud`a d`ad d thr thrcaj cajnl nl ehd`ad shtnap baltkr-baltkr chrnlut? (1) tnd`lat rnsnlk ehthlsn yad` eapat enthrnia (udtul phd`uonad rndfnad) udtul ashrsn en iada cultn lkdbnriasn alad enpalan (3) juas en iada phd`uona phd` uonad d sucs sucstadtn tadtnbb jand janddya dya alad chri chriadbaa adbaatt udtu udtul l ihdf ihdfapan apan tnd` tnd`lat lat rnsn rnsnlk lk ehth ehthlsn lsn thrshcut, ead (6) sajam saon pnutad` usama yad` eapat entkjhradsn.

 

Whd`hdeajnad Atas Whrindtaad Lkdbnriasn  Auentkr marus ihd`hdeajn ihd`hdeajnlad lad shtnap jad`lam jad`lam eajai prkshs prkshs lkdbnriasn. lkdbnriasn. Maj ndn chrartn? 

Ihiastnlad camwa ouijam, daia, ead ajaiat paea lkdbnriasn thjam shsuan ehd`ad eata thrlant eajai alud phjad``ad.

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Ihdoa`a phdynipadad lkdbnriasn saipan enlnrnilad. Ihd``udalad aipjkp yad` enjaipnrlad chrsad`lutad chrsad`luta d udtul ud tul ihdoawac lkdbnriasn.

ehd`ad

jk`k

phrusamaad

Ihdad`adn shdenrn phiasulad surat lkdbnriasn lh eajai aipjkp ead ihd`nrniladdya ihjajun pks.

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Ihwaonclad phd`nrniad oawacad jad`sud` lhpaea auentkr.

c. En Enpk pksn snsn sn Whd` Whd`hf hfua uajna jnad d Oawacad lkdbnriasn iud`lnd alad chrnsn chchrapa phd`hfuajnad (hxfhptnkd) yad` tneal eapat enmndearlad. Whd`hfuajnad ndn eapat enshcaclad kjhm carad` yad` iasnm eajai eaj ai phroa phroajad jadad ad (nd tradsn tradsnt) t) earn earn ljn ljnhd hd lh phjad phjad``a ``ad, d, carad carad` ` yad` yad` enlhic enlhicaj ajnla nlad, d, phicay phi cayara arad d earn earn phjad` phjad``ad `ad lhpae lhpaea a ljnhd ljnhd yad` yad` iasnm iasnm ea eajai jai ph phroa roaja jada dad. d. Vhiua Vhiua phd`hfuajnad ndn marus enndvhstn`asn kjhm auentkr ead phdyhjhsanaddya marus entuoullad eajai lhrtas lhroa Wrksheur Ajthrdatnb Xdtul Lkdbnriasn ^ad` Uneal Enoawac  Apacnja tneal aea oawacad yad` enthrnia atas phrindtaad lkdbnriasn pksntnb lheua atau lhtn`a earn phjad``ad, iala prksheur ajthrdatnvh cnasadya enjalulad. AX 667.61 ihdyatalad camwa phd`acanad prksheur shiafai ndn eapat enthrnia apacnja eua lkdensn chrnlut chrjalu? 

Uneal aea baltkr luadtntatnb yad` tneal cnasa atau laralthrnstnl snsthiatnl yad` chrsad`lutad ehd`ad tneal ihdoawac lkdbnriasn, shphrtn shiua oawacad yad` tneal enthrnia ihdyad`lut tradsalsn almnr tamud.

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Uneal aeadya oawacad, yad` enprkyhlsnlad shca`an sajam saon 177% thrmaeap pkpujasn ead entaicamlad lh ouijam shiua phrcheaad jandd janddya ya yad` chjui enshsuanlad, enshsuanl ad, tneal alad ihiphd`arumn ihiphd`arumn lhputusad auentkr thdtad` apalam japkrad lhuad`ad shfara iathrnaj sueam chdar.

Ihd`nlmtnsarlad Ead Ihd`hvajuasn Masnj Lhrtas lhroa auentkr marus chrnsn masnj earn ihd`lkdbnriasn pnutad` usama. Nlmtnsar thrshcut marus ihichrnlad, paea tnd`lat indniui, eata statnstnf ihd`hdan? ihd`hdan? 

Ouijam ead dnjan ekjjar lkdbnriasn yad` enlnrnilad shrta oawacad yad` enthrnia.

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Wrkpkrsn earn tktaj pkpujasn yad` enfalup kjhm saipuj

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Mucud`ad adtara dnjan yad` enauent ehd`ad dnjan culu nthi-nthi yad` thrfalup eajai saiphj.

 

Apjnlacnjntas Ashrsn Lkdbnria Lkdb nriasn sn pnutad` pnutad` usama usama ihrupala ihrupalad d suichr suichr cultn cultn yad` utaia eajai eajai ihihdumn ihihdumn ashrsn ashr sn hlsnsthds hlsnsthdsnn atau lhoaenad lhoaenad.. Whd`alua Whd`aluad d mutad` mutad` kjhm phjad`` phjad``ad ad lhtnla lhtnla ihdoawac ihdoawac lkdbnria lkdb nriasn sn ihdudou ihdudoullad llad camwa camwa ljnhd ljnhd ihinjnln ihinjnln ljani ljani jh`aj jh`aj thrmaeap thrmaeap phjad``a phjad``ad. d. Oaen, Oaen, ph phd`u d`uona onad d nd ndnn ihichr ihichrnla nlad d cu cultn ltn yad` yad` ch chrla rlanta ntad d eh ehd`a d`ad d ashrsn ashrsn mal ea ead d lhwao lhwaonca ncad. d. Lkdbnriasn pnutad` usama culad ihrupalad phrindtaad udtul ihicayar. Oaen, lkdbnriasn ndn tneal ihichrnlad cultn thdtad` lhthrta`nma lhthrta`nmad d sajek yad` thrmutad`.

8. Whd`u Whd`uona onad d Hstn Hstnia iasn sn A Alud ludtad tadsn sn Hstnia Hst niasn sn aludta aludtadsn dsn utaia utaia yad` yad` thrjn thrjncat cat ea eajai jai snlju snljus s phdea phdeapat patad ad aeaja aeajam m ph phdyn dynsnm snmad ad pnutad`. Whd`uonad auent atas hstniasn aludtadsn ndn ihjnputn? 

Ihd``udalad phrad`lat judal udtul ihd`atur ead ihdynjad`lad dhrafa sajek pnutad` usama ead ihdyhtuoun tktajdya lh sajek culu chsar.

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Ihd`uon phduaad earn ouijam yad` entudoullad eajai lath`krn phrfkcaad phduaad paea dhrafa phrfkcaad usna.

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Ihiphrtnicad`lad cultn ihd`hdan lkjhltncujntas ouijam yad` thjam oatum thipk ehd`ad, insajdya, ihicafa lkrhspkdeh lkrhspkdehdsn dsn earn phjad``ad. phjad``ad. Ihd`neh Ihd` nehdtnbn dtnbnlasn lasn phjad`` phjad``ad ad ehd`ad ehd`ad sajek sajek jhwat jhwat oatum oatum thipk, thipk, ead ihd`mntu ihd`mntud` d` mnstkry lrhent udtul phjad``ad ehd`ad sajek yad` oatum thipk.

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ihd`h ihd `hvaj vajuas uasnn ph phrln rlnraa raad d shchju shchjuidy idya a earn earn alud alud yad` yad` tne tneal al thrta` thrta`nm nm eh ehd`a d`ad d phd`ajaiad phd`ajaia d shjadoutdya ead iadbaat earn tndoauad lh chjalad`

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ihd``uda ihd` `udalad lad cultn yad` enphrkjh enphrkjhm m en atas udtul udtul ihdnjan ihdnjan lhjayala lhjayalad d phrshdta phrshdtash sh yad` en`udal en`udalad ad udtul udtul ihd`mntu ihd`mntud` d` lkipkdhd lkipkdhd tudoad`a tudoad`ad d yad` enphrjulad enphrjulad udtul udtul shtnap lath`krn phduaad ead lhfulupad tudoad`ad lhshjurumad

F. OAVA OAVA CHSD CHSDNJA NJANN UAICA UAICAM M Vtadear auent yad` chrjalu uiui tneal ihdsyaratlad auentkr udtul ihjalulad  oasa chrdnjan taicam. Alad thtapn, cadyal auentkr ihd`hicad`lad ihd`hicad`lad sphsnajnsasn sphsnajnsasn ndeustrn shmnd``a ihrhla eapat ihiamain lhfhdehrud`ad ndeustry ead ihd`nehdtnbnlasn ehd`ad jhcnm canl rnsnlk yad` chrlantad ehd`ad japkrad lhuad`ad yad` tneal ihdyaonlad shfara waoar pksnsn lhuad`ad, masnj kphrasn, atau arus las. Ljnhd ead ehwad lkinsarns cnasadya nd`nd ihd`aicnj lhudtud`ad phdum earn phd`htamuad auentkr ntu.