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ASSURANCE IN FINANCIAL AUDITING Table of contents_part1

Bảng của nội dung Tiêu đề: Chương Lời nói đầu Phần 1: Tổng quan về các mục Sổ tay 2: Quản lý chất lượng và đảm bảo chất lượng 2. Chất lượng, kiểm soát chất lượng và đảm bảo chất lượng 2.1 Các đặc điểm của chất lượng 2.2 Quản lý chất lượng 2.3 trước khi phát hành | Table of contents Subject Page no. A CHAPTERS Foreword 5 Section 1 Overview of the Handbook 6 Section 2 Quality Control and Quality Assurance 8 2. Quality quality control and quality assurance 9 2.1 Characteristics of quality 9 2.2 Quality control 9 2.3 Pre-issuance reviews 10 2.4 Post audit review 11 2.5 Quality Assurance 11 2.6 Quality Assurance versus Quality Control 11 2.7 Quality standards and function 12 2.7.1 IF AC Standards 12 2.7.2 INTOSAI Auditing Standards 13 2.7.3 RAA Auditing Standards 14 2.8 Importance benefits of QAR 14 2.9 Quality Assurance Review Process 15 2.9.1 Planning the quality assurance review 16 2.9.2 Types of the quality assurance review 16 2.10 Conducting the quality assurance review 17 2.11 Reporting the findings and Recommendations 18 2.12 Follow-up 18 2.13 Measuring outcomes of overall QA functions 18 Section 3 Quality assurance function 20 3.1 Introduction 21 3.2 Assessing needs for a QA function 21 3.3 Developing and implementing QA policy 22 3.4 Creating Staff awareness of QA Policy 22 3.5 Objectives of the quality assurance function 23 3.6 Staffing the QA function 24 3.6.1 QA unit size 24 3.6.2 Competences of QA staff 24 3.6.3 The functions of the QA staff 24 3.6.4 Roles of the QA staff 25 3.6.5 Continuous professional development 25 3.6.6 Ethical values 26 This is trial version www.adultpdf.com 1 Section 4 Institutional Level Quality Assurance Process 28 4.1 Key elements of the institutional level QMS Framework 28 4.1.1 Overview 28 4.1.2 Independence and legal framework 33 4.1.3 Human resources 34 4.1.4 Audit methodology and standards 37 4.1.5 Internal Governance 39 4.1.6 Corporate Support 44 4.1.7 Continuous improvement 44 4.1.8 External stakeholder relations 45 4.1.9 Results 46 4.2 Planning QAR at an Institutional Level 47 4.2.1 Institutional level questionnaire 47 4.2.2 Factors to consider prior to the implementation of the SAI - QMS Framework 48 4.3 Conducting the Institutional Level QA Review 48 4.4 Gathering evidence 49 .