You are on page 1of 8

r

h ie Ad oe Avditing net

yhn ofve Aud.tnq


Aud iwq
Audting
Aui ect SeCdany jet Objert

irtia e Detecto aud


Srevede
uitiuol katnueats |
Fovd

Cleicaly |Cowposating Duplicaza|ror


Pincieo

EOr Oef
Omssow. Co mksio ussappoprizti-

Partial| Complet Embizemectwssaprcp


iSSio LoalsSiou efCas

) Naim 0bjective'-
The M04y purpe efudit is "lo datluá
Te reliabilily aud oltvzdey _the) Jiuauual statueut
Quol h e Aupportin accovktiug JuLords dor a
partiowlal iuolce poiod.
GoodLuck

Date

Au'spe pmaticw god Asiness wuu


Valve aud
aud
g Valve
uOgood r g u Cord
aduces or otals dttct
Hidilitot do
s bolky, n t púq) w
ae waiwtaind t au be olow m
e_
alea y employts Or wth t uhilp
oods nay be
employes.N
udit ots o tustrwne O aCtetut
B uuiq ale
gceds Getkuy
Actouts
e/ Mauagemeut e
Tt DCowmittud byuppa level
islead a ntaiu Vqucties
objectiveg_U
diuect bumittel lk e
wtpbi butay.tt usually
6T lseetries Vespect y
huwnags,BoD et. By uaking
stok.
eypenbe ,Salts pordases Gtevalvatiou e docen naupolerdbn
tspel uertivd QL behúnd) buth
QL bebind
Mawly )twotype
Jtwo Vd
Motis0
attval Ones.
Showtng_kouw elct Hau
Javeid r relote dinct te
to purchade Ahis at low_pile
zto He ofhu euponies
IYe won uupkion
Cowpetttetp
Martive (9.
b.
Suowiug ene bre/et Hau attual
uaictuu' Caideuce _Jualehotdeu,
ditlalu devidleudl at ughe a
b athatt vove AubsCru or duc kuais
Misitadinanual wukutou OT obaiai
Goodt uck

Secondy Objectives'

a) tyoy
Un inteuhouel nustake or usdisouptiou
te boot accovwth 0 de coTds

1Hpes eors ce!-


Clerical
Te enor wucu ade Committed y
accovetio Cluks a Callud Cleri cal vaoas

so9 eOumissiou -
t Commited by not secordiug

aukaausacuoneitha iw the loauek e origlual -


o r U þartial,
Sucl aun OnisSiou may be ecther lonpl}le
Posctal. Owuissio u -
Oission occur tae uauua
Mandaetou s recorded euu portell
Compluta Ouissiou
C transa ctiou s
Tt takes place uot

re Corded tte journal t all Alomp.lete owssiow

e awkactiou owe o Many Staßons.

toror e Commissiow'-
a omnttel LOule
T UT whic
xecorolng OEpofiug a toansactlon as ehhor}
Gonisson.
TLey au e ways
Postie a wTongg Qumuou utt subsidai'ybooks eecdqer
peStq a i wreug Nc
pos-tiu h e r o ng
olyteeidq a w'TOnq otee obsideuny beots.

Poonam
99ndluck ya

orendating hony'
MtU all
rukatttte De lerts ot auglla
tory of Duplicatiou
T l alu o wldch odise letause
double pabtimg a tansactiow OUThal or
Aubsidainy bec to UAedqe
Bror Pyintiplu:
s e ale o e toT wtt occoT
by Violtin pinttp.le attbuwting t may
alko oceOT Hdwerto wdhg Valvadhio elh
aseka by igho devel se.
U
rwds
tauw wtwetioual act- yesott4
maerial wustattct w diuaucicl tectanteit
hat aru Avb ect e a Qudi-t

Tpes Prauds
(T
ktmbezzelmeut ef Caßu
t ajded way
Faud elpecially u lohge bfinets tvjes, ) 4e
VCowwmuwcoatlen btoeh t
|Owe c O Orgousachion 0wud -e Cahbia
Son a: e ellowtng Waug
attout asn pety Calh
uowg Jictacbou Paymesd aitovs
PUTChalts ote T
Suowiw olse Pumet_oreXcej_pauymeut uu
wpkuda ers
Dupliratio
TMu all
double atmg a traartie st uTral r
0Absdain le to Ujndqe,
*o1 intiplu
e alt fuote twho Mit ottor
VIolartua attbvvtivg It ma
al Hueto wTdhq Valuation

Truds
Jt au ututeval ad that yesot n

a aial uistatwad fuautial Hrtaweut


a t au Avbjet au Quditl

tweezzkmet eCalu'-

d epecialu chige bufinS tuyes , wku Hu


t
o VCow nrnicatieu betweh

attov ait etaipki aud petty Calu


durue tog tatio payneud to Caudito n,
puTckadeh ote
Srwing albe
GoodLuck ae

Sofptepamatiow goe
lldrt valve aud
adees Or dtals iu Ugrod

A aiWfaiud T iau be dew natsúqe) uas,

ysods nay be stlow y pleyO r wit te ku4


ewpleyes
alse udit ott tustme
gceds9etky
MNPUlatia Accovut
Tt Downtd by upptl vel eMauugemetf
objeetive Ua wulend a atai. tid
diLect
He
OTtipt u t y tt usvally bumittek le
uuaga, BoD et. By aking {alse Uestrits u Vhepet
be Salts pdüasesdte, valvatiu eAtock.
*Maulytuo ty pe enietive
Q behind svth anipularl

Sheuoing kew re/rt au aHoal Onds.


t adute dinet lepc
aveid
pdade kalS at lowel_ prile
Leuyauits h

Cowpcttrp.

tetve . actual On
Suowing ne bre/t Hhau
fo Maiuctau lbuideute e Salehotde,
ditlalu dev ctesud hughe vaki,
o attact mTe bubscribeu
n s e a d iwautual ututiou o Obiaing
ual ane4
6Com AuoutngovdLuch
16 vsen
t pe Ad Hacdice o Audeting siqumesd
txiw w objecfrve oAudu twq.

Audi-tivg
Auci Oiect| Becovdahy Cbjeet Spereie Oojetl

khiartia e Detctier aud

idutiolStatnects
ed
Cleucaley Cowpeseting DuplicatTnou
IPntpla

MSSPpxopiizto
Owm.syteu Com miksion

trhal Cople EmbilemtLs |usSopTpTi-


SioW lSSou

Moi Objecfive
Th uain popse ef fudit is "to cdettnáne
Te reliaoiiy Qud actordey ted duluual sluenuut
Quel hs Avppc tingy Jattooting uonds oa
pattiwla uatce houod.

You might also like