Để đảm bảo rằng các ứng cử viên có thể thực hiện bản án và áp dụng các kỹ thuật trong việc phân tích các vấn đề liên quan đến việc cung cấp dịch vụ kiểm toán và đảm bảo, và có thể đánh giá và nhận xét về thực tiễn hiện tại và phát triển. Mục tiêu Sau khi hoàn thành này ứng cử viên giấy nên có thể: • chứng minh khả năng làm việc trong một khuôn khổ chuyên nghiệp và đạo đức •. | Paper Audit and Assurance Services INT AIM To ensure that candidates can exercise judgement and apply techniques in the analysis of matters relating to the provision of audit and assurance services and can evaluate and comment on current practices and developments. OBJECTIVES On completion of this paper candidates should be able to demonstrate their ability to work within a professional and ethical framework understand current issues and developments relating to auditing and the provision of audit-related and assurance services explain and evaluate the auditor s position in relation to the acceptance and retention of professional appointments evaluate and recommend quality control policies and procedures identify and describe the work required to meet the objectives of audit and nonaudit assignments apply and evaluate the requirements of relevant International Standards on Auditing evaluate findings and the results of work performed and draft suitable reports on assignments demonstrate the skills expected in Part 3. POSITION OF THE PAPER IN THE OVERALL SYLLABUS Candidates need a thorough understanding of Paper Audit and Internal Review and knowledge of Paper Financial Reporting concerning the preparation and presentation of financial statements. Paper may draw on aspects of information technology covered in Paper Information Systems by considering its impact on assignments. Paper develops the knowledge gained in Paper Financial reporting by introducing the audit implications of accounting treatments. Paper develops the knowledge gained in Paper Audit and Internal Review by extending the basic awareness of professional codes and fundamental principles to a detailed understanding of rules of professional conduct introducing practice management extending the application of procedures involved in planning conducting and reporting on audit assignments to group audits audit-related services and nonaudit assignments critically .
