Audit

Board of directors

managing director

General meeting

Central government

Economic audit

Efficiency audit

Expenditure audit

Effectiveness audit

issue a standard unqualified audit report

issue a qualified report

issue an unqualified report with emphasis of matter paragraph

disclaim opinion

Reduce inherent risk

Identify problem areas

Evaluate reasonableness of estimates

Evaluate appropriates of GAAP

Cost accounting system

internal control system

Legal compliance

Accounting system

Sending debtor’s confirmation letters

Reviewing subsequent collection

Verify debtors against sales document

Both A and B

Taxation

Vouching

Insurance

The letter of representation

Measure of performance

Audit principles

Acts to be performed

Audit judgments

Final audit

Management audit

Government audit

Company audit

Audit assumptions

Acts to be performed

Quality criterion

Method of work