Bab 10

From: NORSAFURAA BT ABDUL HAMID

SOALAN 10-6

Six transaction-related audit objective:

1. Recorded transactions exist (existence)
2. Existing transactions are recorded (completeness)
3. Recorded transactions are stated at the correct amounts (accuracy)
4. Transactions are properly classified (classification)
5. Transactions are recorded on the correct dates (timing)
6. Recorded transactions are properly included in the master files and are correctly summarized (posting and summarization)

SOALAN 10-9

Tindakan polisi dan prosedur yang menggambarkan keseluruhan sikap pengurusan atasan dan pemilik entiti tentang kawalan dalaman dan kepentingannya kepada entiti.Antara faktor-faktor tersebut ialah:

1. Nilai-nilai etika dan ketelusan
2. Komitmen dan cekap
3. Penyertaan lembaga pengarah dan jawatankuasa audit
4. Falsafah pengurusan dan gaya pengurusan
5. Struktur organisasi
6. Penugasan dan tanggungjawab
7. Polisi dan amalan sumber manusia