Lower assessed of control risk approach: Auditor has no responsibilities for post audit discoveries of fact existing at the date of audit report, however, if the auditor become aware of such facts an may have affected report that was issued, auditor required to ascertain the reliability of the information, further auditor should take steps to prevent future reliance on the audit report. Semakin tinggi risiko semakin tinggi bukti audit. Users rely on independent auditor to assess the quality of information contained in FS. Sebagaimana tercermin dari nama yang diberikan, standar yang dikembangkan pada saat itu lebih berfokus ke jasa audit atas laporan keuangan historis. It is not easy for women to find a good man, and to be honest it is not easy for a man to find a good. It also describes how assertions are classified according to three broad categories that are discussed in AU sectionAudit Evidence.
Nature of audit test, What AP should be performed?
Dual dating laporan audit
Make decisions about materiality membuat keputusan mengenai materialitas. Information appropriately presented clearly expressed. Common documents and record purchase requisition, PO, Receiving report, vendor invoice, voucher, Account Payable master file, etc. IR, including the risk of fraud: In particular, this section provides guidance about implementing the third standard of field work, which states that the auditor must obtain sufficient appropriate audit evidence by performing audit procedures to afford a reasonable basis for an opinion regarding the financial statements under audit.