ابدأ بالتواصل مع الأشخاص وتبادل معارفك المهنية

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متابعة

The independent auditor of some 50 to 70 years ago, differs from auditor of today, in that they were more concerned with:

a). Accuracy of income statement

b) Fair presentation of financial statements

c) Detection of irregularities and errors

d) Improvement of accounting system

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تم إضافة السؤال من قبل Mir Mujtaba Ali , Internal Audit Manager , Confidential
تاريخ النشر: 2015/01/16
VENKITARAMAN KRISHNA MOORTHY VRINDAVAN
من قبل VENKITARAMAN KRISHNA MOORTHY VRINDAVAN , Project Execution Manager & Accounts Manager , ALI INTERNATIONAL TRADING EST.

c) Detection of irregularities and errors

Alex Al Yazouri
من قبل Alex Al Yazouri , General Manager , Al Mushref Cooperative Society

c) Detection of irregularities and errors

That's the classic auditing that I know. 

Ahmed kandil
من قبل Ahmed kandil , Cost Controller , Battour Holding Cpompany

answer is C 

Salah Othman Yousef Alshambaati
من قبل Salah Othman Yousef Alshambaati , مدير ادارة الحسابات , شركة انفال الجديدة للتجارة والمقاولات

c

Saiful Islam Hiron
من قبل Saiful Islam Hiron , Site HR Manager , Handicap International

The correct answer will be Detection of irregularities and errors in future for the organization.

Hany Sabry
من قبل Hany Sabry , Finance Manager , Coffee Adress

I think they were concerned with Detection of irregularities and errors, what it means C

imran Noor -
من قبل imran Noor - , Audit Officer , Auditor General of Pakistan

The correct option is (C)

مستخدم محذوف‎
من قبل مستخدم محذوف‎

I would say that answer B is the answer, as auditing has always been about fair presentation.

 

Modern audit is aimed at mitigating practice risk, personal liability risk, therefore the focus is on the following:

 

  • Independence and code of professional conduct
  • Reportable irregularities has been highlighted since the global financial instrument crash of2009; which prompted the re-writing of IAS39; IFRS7.
  • Enron was a wake-up call to auditing field

 

Abd ElRahman Mohammed Idris Mohammed
من قبل Abd ElRahman Mohammed Idris Mohammed , Internal Audit Manager , Kenana Sugar Company Limited

Option (C) is the correct answer.

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