Quantcast

مشتری مداری شرکت دیاکو

مشتری مداری شرکت دیاکو

شرکت دیاکو در حوزه مشتری مداری، خود را ملزم به رعایت اصول اخلاقی وضوابط قانونی دانسته و تلاش دارد ، با ارائه اطلاعات مفیدوصحیح که از سیستمی  مناسب استخراج می‌شود، منافع شرکت ها را دنبال نموده وسعی در ایجاد ارزش برای مشتریان عزیز در این راستا دارد.
از دیدگاه این موسسه ، مشتری فردی پاسخگو به جامعه است ما خود را موظف می دانیم از کلیه توان و تجربیات خود در راستای پیشبرد اهداف مشتریانمان استفاده نموده ... ، مدیریت مجموعه های طرف قرار داد خود را در جهت کمک به اتخاذ یک استراتژی تجاری و مالی مناسب یاری رسانیم .ما بر این باور رجاء واثق داریم که پیشرفت ما در گرو پیشرفت مشتریانمان خواهد بود

موسسه حسابداری حسابرسی دیاکو

تلفن 86025934-021

همراه 09127947596 عامری  آدرس : تهران خیابان نیایش خیابان سردار جنگل شمال

Anditor is a person or a firm appointed by a company to execute an audit.[1] To act as an auditor, a person should be certified by the regulatory authority of accounting and auditing or possesscerspecifiedqualifications. Generally, to act as an external auditor of the company, a person should have a certificate of practice from the regulatory authority.

Types of Auditor

External auditor/ Statutory auditor is an independent firm engaged by the client subject to the audit, to express an opinion on whether the company's financial statements are free of material misstatements, whether due to fraud or error. For publicly traded companies, external auditors may also be required to express an opinion over the effectiveness of internal controls over financial reporting. External auditors may also be engaged to perform other agreed-upon procedures, related or unrelated to financial statements. Most importantly, external auditors, though engaged and paid by the company being audited, should be regarded as independent.

Internal Auditor s are employed by the organizations they audit. They work for government agencies (federal, state and local); for publicly traded companies; and for non-profit companies across all industries. The internationally recognised standard setting body for the profession is the Institute of Internal Auditors - IIA (www.theiia.org). The IIA has defined internal auditing as follows: "Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes".[2]

References

Practical Auditing, Kul Narsingh Shrestha, 2012, Nabin Prakashan, Nepal

"XPages - Definition of Internal Auditing". Na.theiia.org. 2000-01-01.

From Wikipedia, the free encyclopedia
For other uses, see Audit (disambiguation).
"Auditing" redirects here. For the Scientology practise, see Auditing (Scientology).

 
Some typical stages in the audit process

Auditing refers to a systematic and independent examination of books, accounts, documents and vouchers of an organization to ascertain how far the financial statements present a true and fair view of the concern. It also attempts to ensure that the books of accounts are properly maintained by the concern as required by law. Auditing has become such an ubiquitous phenomenon in the corporate and the public sector that academics started identifying an "Audit Society".[1] The auditor perceives and recognizes the propositions before him/her for examination, obtains evidence, evaluates the same and formulates an opinion on the basis of his judgement which is communicated through his audit report.[2]

Any subject matter may be audited. Audits provide third party assurance to various stakeholders that the subject matter is free from material misstatement. The term is most frequently applied to audits of the financial information relating to a legal person. Other areas which are commonly audited include: internal controls, quality management, project management, water management, and energy conservation.

As a result of an audit, stakeholders may effectively evaluate and improve the effectiveness of risk management, control, and the governance process over the subject matter.

The word audit is derived from a Latin word "audire" which means "to hear".[3][4] During the medieval times when manual book-keeping was prevalent, auditors in Britain used to hear the accounts read out for them and checked that the organization's personnel were not negligent or fraudulent.[5]

Contents

1 Accounting

1.1 Integrated audits

1.2 Assessments

1.3 Auditors

2 Performance audits

3 Quality audits

4 Project management

5 Energy audits

6 Operations audit

7 Forensic audits

8 See also

9 References

10 Further reading

Accounting

Main article: Financial audit

Due to strong incentives (including taxation, misselling and other forms of fraud) to misstate financial information, auditing has become a legal requirement for many entities who have the power to exploit financial information for personal gain. Traditionally, audits were mainly associated with gaining information about financial systems and the financial records of a company or a business.

Financial audits are performed to ascertain the validity and reliability of information, as well as to provide an assessment of a system's internal control. As a result of this, a third party can express an opinion of the person / organization / system (etc.) in question. The opinion given on financial statements will depends on the audit evidence obtained.

Due to constraints, an audit seeks to provide only reasonable assurance that the statements are free from material error. Hence, statistical sampling is often adopted in audits. In the case of financial audits, a set of financial statements are said to be true and fair when they are free of material misstatements – a concept influenced by both quantitative (numerical) and qualitative factors. But recently, the argument that auditing should go beyond just true and fair is gaining momentum.[6] And the US Public Company Accounting Oversight Board has come out with a concept release on the same.[7]

Cost accounting is a process for verifying the cost of manufacturing or producing of any article, on the basis of accounts measuring the use of material, labor or other items of cost. In simple words, the term, cost audit means a systematic and accurate verification of the cost accounts and records, and checking for adherence to the cost accounting objectives. According to the Institute of Cost and Management Accountants of Pakistan, a cost audit is "an examination of cost accounting records and verification of facts to ascertain that the cost of the product has been arrived at, in accordance with principles of cost accounting."[citation needed]

In most nations, an audit must adhere to generally accepted standards established by governing bodies. These standards assure third parties or external users that they can rely upon the auditor's opinion on the fairness of financial statements, or other subjects on which the auditor expresses an opinion.

Integrated audits

In US audits of publicly traded companies are governed by rules laid down by the Public Company Accounting Oversight Board (PCAOB), which was established by Section 404 of the Sarbanes–Oxley Act of 2002. Such an audit is called an integrated audit, where auditors, in addition to an opinion on the financial statements, must also express an opinion on the effectiveness of a company's internal control over financial reporting, in accordance with PCAOB Auditing Standard No. 5.[citation needed]

There are also new types of integrated auditing becoming available that use unified compliance material (see the unified compliance section in Regulatory compliance). Due to the increasing number of regulations and need for operational transparency, organizations are adopting risk-based audits that can cover multiple regulations and standards from a single audit event.[citation needed] This is a very new but necessary approach in some sectors to ensure that all the necessary governance requirements can be met without duplicating effort from both audit and audit hosting resources.[citation needed]

Assessments

The purpose of an assessment is to measure something or calculate a value for it. Although the process of producing an assessment may involve an audit by an independent professional, its purpose is to provide a measurement rather than to express an opinion about the fairness of statements or quality of performance.[8]

Auditors

Auditors of financial statements can be classified into two categories:

External auditor / Statutory auditor is an independent firm engaged by the client subject to the audit, to express an opinion on whether the company's financial statements are free of material misstatements, whether due to fraud or error. For publicly traded companies, external auditors may also be required to express an opinion over the effectiveness of internal controls over financial reporting. External auditors may also be engaged to perform other agreed-upon procedures, related or unrelated to financial statements. Most importantly, external auditors, though engaged and paid by the company being audited, should be regarded as independent.

Cost auditor / Statutory Cost auditor is an independent firm engaged by the client subject to the Cost audit, to express an opinion on whether the company's Cost statements and Cost Sheet are free of material misstatements, whether due to fraud or error. For publicly traded companies, external auditors may also be required to express an opinion over the effectiveness of internal controls over Cost reporting. These are Specialized Persons called Cost Accountants in India & CMA globally either Cost & Management Accountants or Certified Management Accountants.

Further information: Cost auditing

The most commonly used external audit standards are the US GAAS of the American Institute of Certified Public Accountants; and the ISA International Standards on Auditing developed by the International Auditing and Assurance Standards Board of the International Federation of Accountants.[citation needed]

Internal auditors are employed by the organizations they audit. They work for government agencies (federal, state and local); for publicly traded companies; and for non-profit companies across all industries. The internationally recognised standard setting body for the profession is the Institute of Internal Auditors - IIA (www.theiia.org). The IIA has defined internal auditing as follows: "Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes".[9] Thus professional internal auditors provide independent and objective audit and consulting services focused on evaluating whether the board of directors, shareholders, stakeholders, and corporate executives have reasonable assurance that the organization's governance, risk management, and control processes are designed adequately and function effectively. Internal audit professionals (Certified Internal Auditors - CIAs) are governed by the international professional standards and code of conduct of the Institute of Internal Auditors.[10] While internal auditors are not independent of the companies that employ them, independence and objectivity are a cornerstone of the IIA professional standards; and are discussed at length in the standards and the supporting practice guides and practice advisories. Professional internal auditors are mandated by the IIA standards to be independent of the business activities they audit. This independence and objectivity are achieved through the organizational placement and reporting lines of the internal audit department. Internal auditors of publicly traded companies in the United States are required to report functionally to the board of directors directly, or a sub-committee of the board of directors (typically the audit committee), and not to management except for administrative purposes. As described often in the professional literature for the practice of internal auditing (such as Internal Auditor, the journal of the IIA) -,[11] or other similar and generally recognized frameworks for management control when evaluating an entity's governance and control practices; and apply COSO's "Enterprise Risk Management-Integrated Framework" or other similar and generally recognized frameworks for entity-wide risk management when evaluating an organization's entity-wide risk management practices. Professional internal auditors also use Control Self-Assessment (CSA) as an effective process for performing their work.

Consultant auditors are external personnel contracted by the firm to perform an audit following the firm's auditing standards. This differs from the external auditor, who follows their own auditing standards. The level of independence is therefore somewhere between the internal auditor and the external auditor. The consultant auditor may work independently, or as part of the audit team that includes internal auditors. Consultant auditors are used when the firm lacks sufficient expertise to audit certain areas, or simply for staff augmentation when staff are not available.

Performance audits

Safety, security, information systems performance, and environmental concerns are increasingly the subject of audits.[12] There are now audit professionals who specialize in security audits and information systems audits. With nonprofit organizations and government agencies, there has been an increasing need for performance audits, examining their success in satisfying mission objectives.

Quality audits

Main article: Quality audit

Quality audits are performed to verify conformance to standards through review of objective evidence. A system of quality audits may verify the effectiveness of a quality management system. This is part of certifications such as ISO 9001. Quality audits are essential to verify the existence of objective evidence showing conformance to required processes, to assess how successfully processes have been implemented, and to judge the effectiveness of achieving any defined target levels. Quality audits are also necessary to provide evidence concerning reduction and elimination of problem areas, and they are a hands-on management tool for achieving continual improvement in an organization.

To benefit the organization, quality auditing should not only report non-conformance and corrective actions but also highlight areas of good practice and provide evidence of conformance. In this way, other departments may share information and amend their working practices as a result, also enhancing continual improvement.

Project management

Projects can undergo 2 types of Project audits:[12]

Regular Health Check Audits: The aim of a regular health check audit is to understand the current state of a project in order to increase project success.

Regulatory Audits: The aim of a regulatory audit is to verify that a project is compliant with regulations and standards. Best practices of NEMEA Compliance Center describe that, the regulatory audit must be accurate, objective, and independent while providing oversight and assurance to the organization.

Energy audits

Main article: Energy audit

An energy audit is an inspection, survey and analysis of energy flows for energy conservation in a building, process or system to reduce the amount of energy input into the system without negatively affecting the output(s).

Operations audit

Further information: Operational audit

An operations audit is an examination of the operations of the client's business. In this audit the auditor thoroughly examines the efficiency, effectiveness and economy of the operations with which the management of the entity (client) is achieving its objective. The operational audit goes beyond the internal controls issues since management does not achieve its objectives merely by compliance of satisfactory system of internal controls. Operational audits cover any matters which may be commercially unsound. The objective of operational audit is to examine Three E's, namely:[citation needed] Effectiveness – doing the right things with least wastage of resources. Efficiency – performing work in least possible time. Economy – balance between benefits and costs to run the operations[citation needed]

A control self-assessment is a commonly used tool for completing an operations audit.[13]

Forensic audits

Also refer to forensic accountancy, forensic accountant or forensic accounting. It refers to an investigative audit in which accountants with specialised on both accounting and investigation seek to uncover frauds, missing money and negligences

See also

Academic audit

Accounting

Big Four auditors

Comptroller, Comptroller General, and Comptroller General of the United States

Continuous auditing

COSO framework, Risk management

EarthCheck

Financial audit, External auditor, Certified Public Accountant (CPA), and Audit risk

Independent review

Information technology audit, Information technology audit process, History of information technology auditing, and Auditing information security

Internal audit

Value for Money Audit

Audit Plan

INTOSAI (International Organization of Supreme Audit Institutions)

Lead Auditor, under the Chief Audit Executive, or Director of Audit

Quality audit

Cost audit

Technical audit

Management audit

Operational audit

Risk based audit

References

Power, Michael. 1999. The Audit Society: Rituals of Verification. Oxford: Oxford University Press.

"Audit assurance".

"Evolution of auditing" (PDF). David Publishing.

Assurance, Auditing and. Chapter 1, Volume 1: Institute of Chartered Accountants of India. p. 1 http://www.icai.org/post.html?post_id=6193. Missing or empty |title= (help)

Derek Matthews, History of Auditing. The changing audit process from the 19th century till date. Routledge-Taylor & Francis Group. p. 6.

McKenna, Francine. "Auditors and Audit Reports: Is The Firm's "John Hancock" Enough?". Forbes. Retrieved 22 July 2011.

"CONCEPT RELEASE ON POSSIBLE REVISIONS TO PCAOB STANDARDS RELATED TO REPORTS ON AUDITED FINANCIAL STATEMENTS" (PDF). Retrieved 22 July 2011.

Ladda, R.L. Basic Concepts Of Accounting. Solapur: Laxmi Book Publication. p. 58. ISBN 978-1-312-16130-6.

"Pages - Definition of Internal Auditing". Na.theiia.org. 2000-01-01. Retrieved 2013-09-02.

"Pages - International Professional Practices Framework (IPPF)". Na.theiia.org. 2000-01-01. Retrieved 2013-09-02.

"Professional internal auditors, in carrying out their responsibilities, apply COSO's Integrated Framework-Internal Control". Theiia.org.

Different Types of Audits (June 2013) Auditronix Guidance Note

An official whose job it is to carefully check the accuracy of business records. An auditor can be either an independent auditor unaffiliated with the company being audited or a captive auditor, and some are elected public officials. The term is sometimes synonymous with "comptroller." Auditors are used to ensure that organizations are maintaining accurate and honest financial records and statements.

Next Up

VIDEO

 

 

BREAKING DOWN 'Auditor'

Auditors can work for many different entities, such as the IRS or a state government. Auditors are also found in the private sector at accounting firms. There are both internal and external auditors; internal auditors are usually employees or contractors with the company they are auditing, while external auditors generally work either directly for or in conjunction with governmental agencies.

 
RELATED TERMS

Audit

An unbiased examination and evaluation of the financial statements ...

Traveling Auditor

A person that collects and analyzes accounting data to determine ...

Government Accountability Office ...

A department of the U.S. government that monitors and audits ...

Certified Information Systems Auditor ...

A certification available for professionals who conduct audits ...

Independent Auditor

A certified public accountant who examines the financial records ...

Auditor's Report

Recorded in the annual report, the auditor's report tests to ...

Calculator powered by
Related Articles
Professionals

What Does an Auditor Do?

An auditor ensures that organizations maintain accurate and honest financial records.
Investing Basics

Pfizer CEO: The Story Behind Ian Read

Learn about the rise of Ian Read, the CEO of Pfizer. Pfizer is one of the most profitable and largest pharmaceutical companies in the world.
Investing Basics

12 Things You Need To Know About Financial Statements

Discover how to keep score of companies to increase your chances of choosing a winner.
Insurance

Getting A Job As The Tax Man

If you'd like the IRS to pay you some money for a change

Read more: Auditor Definition | Investopedia http://www.investopedia.com/terms/a/auditor.a
Professionals

An Inside Look At Internal Auditors

Find out why these number crunchers are part of every chief officer's dream team.
Markets

Introduction To Fundamental Analysis

Learn this easy-to-understand technique of analyzing a company's financial statements and reports.
Active Trading Fundamentals

Understanding the Accounting of Private Equity Funds

Read about private equity accounting and how it is different than that of other investment vehicles. The nature of private equity makes a difference.
Professionals

Common Interview Questions for Revenue Analysts

Learn more about the role that a revenue analyst plays in a company and common questions asked during job interviews for this position.
RELATED FAQS

What are the benefits of financial sampling?

Financial sampling allows auditors to approximate the rate of error within financial statements. For accounting purposes, ... Read Full Answer >>

Does stockholders equity accurately reflect a company's worth?

Stockholders' equity is one method to evaluate a company's worth. It tends to work better for companies in established industries ... Read Full Answer >>

How is inherent risk assessed by an auditor?

Inherent risk is one factor, along with control risk, that an auditor uses to assess the risk of material misstatement associated ... Read Full Answer >>

Can working capital be depreciated?

Working capital as current assets cannot be depreciated the way long-term, fixed assets are. In accounting, depreciation ... Read Full Answer >>

Do working capital funds expire?

While working capital funds do not expire, the working capital figure does change over time. This is because it is calculated ... Read Full Answer >>

How much working capital does a small b

  
View RSS feed

More News...

 

Demonstrate Your Leadership Excellence

 

The QIAL provides aspiring and experienced CAEs the opportunity to demonstrate and enhance key skills to further establish credibility as a leader of the future.

 

Upcoming Events

 
07-March-2016

General Audit Management Conference

Gaylord Texan Resort & Convention Center / Dallas-Ft. Worth, TX
06-April-2016

Gaming & Hospitality Conference

The Mirage / Las Vegas, NV
01-May-2016

Central Regional Conference

Music City Center/Nashville, TN
17-July-2016

The IIA's 2016 International Conference

New York, New York, USA

Search Events...

 

Internal Auditor Magazine

 

On The Rise
Fifteen of the professions' best and brightest are emerging as leaders of tomorrow.

Read the latest issue.

 
 
 

Partner Progr​am    Resource Directory
 
​​​​

usiness need?

The amount of working capital a small business needs to run smoothly depends largely on the type of business, its operating ... Read Full Answer >>

Read more: Auditor Definition | Investopedia http://www.investopedia.com/terms/a/auditor.asp#ixzz3u6M5F6ii
Follow us: Investopedia on Facebook
sp#ixzz3u6M3ZdBz
Follow us: Investopedia on Facebook

Gilbert W. Joseph and Terry J. Engle (December 2005). "The Use of Control Self-Assessment by Independent Auditors". The CPA Journal. Retrieved 10 March 2012.

XXFurther reading

دانلود دانلود آهنگ جدید music آهنگ جدید دانلود آهنگ آهنگ download دانلود موزیک موزیک جدید دانلود اهنگ download music کد آهنگ download new music آهنگهای جدید دانلود آهنگ غمگین دانلود آهنگ شاد دانلود آهنگ عاشقانه song آهنگ ایرانی موزیک دانلود فیلم سریال ahangbaz دانلود رایگان دانلود سریال ترانه mp3 فیلم سایت آهنگباز دانلود آهنگ ایرانی موسیقی پاپ فیلم جدید آهنگباز سریال جدید دانلود فیلم جدید آهنگ غمگین ahangbaz.org <span clas

1 نظر

  1. How does Achilles tendonitis occur?How does Achilles tendonitis occur?:

    What a information of un-ambiguity and preserveness of valuable experience regarding unpredicted emotions.


Addurl.nu
Web Analytics <meta property="og:title" content="موسسه حسابداری و حسابرسی دیاکو"> <meta property="og:description" content="موسسه دیاکو در راستای کمک به شرکتها در جهت تحقق اهداف تشکیل و رسالت خود را تا امروز به نحو مطلوب ادا نموده است و خدمات مالی و حسابداری را با هدف ارتقاء کیفیت خدمات مالی و جلب رضایت مشتریان ارائه می‌کند. "> <meta property="og:site_name" content="Iran StopSpam"> <meta property="og:image" content="http://stopspam.ir/styles/img/ss.png" />