iceqsgo beyond icqs discover whether error or
ICEQ'sgo beyond ICQ's
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documenting the accounting systemthere are 3 methods generally used to document the clients systemnarrative noteswritten description of the
examples of icqs and iceqsicq does an authorised senior person review purchase invoices before payment is madeiceq can payments be made on purchase
flowcharts - documenting the accounting systemdepict in outline the sequence of events in a system showing document flow and department or function
icqs designed to identify possible areas of weakness discover existence of internal controlsquestions are framed to highlight situations where
iceqsgo beyond icqs discover whether error or fraud is possible concentrates on significant frauds or errors which might be possible and so only a
checklists or questionnairesaudit firm will have a standard list of control questions audit staff can quickly ascertain which if any are in operation
analytical procedures of auditorsauditors must apply analytical procedures at the planning and overall review stage of auditanalytical procedures
state the analytical procedures at the planning stage auditors must apply analytical procedures at the planning stage to help in understanding the
determine the factors of auditorswhen anticipating to apply analytical review as a substantive procedure auditors determine a number of factors
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