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 4uzhoj moderator

link 2.03.2010 8:28 
Subject: attestation engagements audit.
В таком вот контексте:

A3.04 Chapter 3 discusses the elements of an audit organization’s system of qu ality control. The following supplemental guidance is provided to assist auditors and
audit organizations in establishing policies and procedures in its system of quality control to address the following elements from pa ragraph 3.53: (1) audit and attestation engagement performance, documentation, and reporting and (2) monitoring of quality.

a. GAGAS standards for audit and attestation engagement performance, documentation, and reporting are in chapters 4 and 5 for financial audits, chapter 6 for attestation engagements, and chapters 7 and 8 for performance audits. Chapter 3 specifies that an audit
organization’s quality control system include policies and procedures designed to provide the audit
organization with reasonable assurance that audits and attestation engagements are performed and reports are issued in accordance with professional standards and legal and regulatory requirements. (See paragraph 3.52).

То, что есть в мультитране, "задания по аудиту на соответствие" или как там, не катит.
Может, просто аудит на соответствие (в таком случае надо ли дописывать, соответствие чему?)?

 4uzhoj moderator

link 2.03.2010 12:52 
Ап!

 delta

link 2.03.2010 13:17 
Попробуйте пока посмотреть здесь:
Б. Виды аудиторских услуг.
1.Аудит на соответствие (К).

http://www.iia-ru.ru/certification_and_teaching/special/CGAP/

 4uzhoj moderator

link 2.03.2010 13:23 
delta, спасибо) поштудирую.

 

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