00-1Α-Εισαγ+σχεδιασμός του ελέγχου-20110527

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:

Day 1-2: ,
/ &
, + ,

Day 3- (CAF) -
Day 4-
Day 5-

27/05/11

Apserou Shiaka and Co

: 28+30 & 35 2011

5
1

info@shiakas.com
. 22424096, 22424097
.97773577
Apserou Shiaka & co (small audit firm)
27/05/11

Apserou Shiaka and Co


27 / (
, , ACCA)
:
(C+L), , (),
(15 ),
., (10 ), Inter collage 1985

27/05/11

Apserou Shiaka and Co


i. - ()
ii. University of North East London - ACCA
iii. Post graduate: Adult Learning & Development (HRD)-University of Texas at Austin
iv. International Auditor (US General A/ing Office)
v. Certified Government Financial Manager USA
vi. Certified Internal Auditor
27/05/11

Apserou Shiaka and Co

: 5-6

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( 3 : 20,16,6)
, , , ,
27/05/11

Apserou Shiaka and Co

08:30 to 10:00: (1+30)


10:00 to 10:15: /
10:15 to 11:45: (1+15 )
11:45 to 12:45: (1 )
12:45to 13:30:
13:30 to 15:30: + (2+00
)
27/05/11

Apserou Shiaka and Co

:
Power point


- Cd:
(Full IAS + IFRS)


: , Checklists
27/05/11

Apserou Shiaka and Co

27/05/11

Apserou Shiaka and Co

1. 1 :

27/05/11


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1
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2. 2 :

27/05/11


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27/05/11

Apserou Shiaka and Co

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27/05/11

Apserou Shiaka and Co

1
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13

4. 4 :

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27/05/11

Apserou Shiaka and Co

1
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5. 5 :

27/05/11

Apserou Shiaka and Co

1
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i. :
ii.
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iii.
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iv.

27/05/11

Apserou Shiaka and Co



1.
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2. ACCA quality checked (
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27/05/11

Apserou Shiaka and Co

16



5.
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(
: .KIN-1-1-20110526)
(PAF)
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( . -11-1-20110526)
27/05/11

Apserou Shiaka and Co

17



8. *
2 : (: .-12-120110526 ( )
9. (CAF) (: INDEX CAF):
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iv. (.-4-120110522)
27/05/11

Apserou Shiaka and Co

18



vi.
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vii.
(
.-8a-1-20110526)
viii.
( .-8-1-20110526)

27/05/11

Apserou Shiaka and Co

19

Audit Planning 300


&
315, 320, 330 , 500
12/2/2013

20


(ISA) 300, Planning an Audit of Financial

Statements
(ISA) 315, Identifying and Assessing the Risks of
Material Misstatement through Understanding the
Entity and Its Environment
(ISA) 320, Materiality in Planning and Performing an
Audit
(ISA) 330, The Auditors Responses to Assessed
Risks
(ISA) 500, Audit Evidence

12/2/2013

21

(.. 315,
320 500)





(business risks)
12/2/2013

22




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,

12/2/2013

23

1.

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12/2/2013

24


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12/2/2013

25


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12/2/2013

26



i.

1 (Quality Control)

ii.
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12/2/2013

27






,

12/2/2013

28


300 2 +22
A

1.
(audit effectiveness)
2.

3.


12/2/2013

29





,

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12/2/2013

30


i.

,

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12/2/2013

31


ii.


iii. ,

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,

12/2/2013

32

:

(.. 315, 320 500),

.

(business risks)

,

12/2/2013

33


a.

b.

c.

;;;
12/2/2013

34

: 4
A.

B.
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12/2/2013

35

315



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12/2/2013

36

. &
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12/2/2013

37

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12/2/2013

38

0
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12/2/2013

39


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12/2/2013

40


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12/2/2013

41

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12/2/2013

42

12/2/2013


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12/2/2013

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12/2/2013

45


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12/2/2013

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12/2/2013

47


q.
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12/2/2013

48

2- 315
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12/2/2013

49

2- :
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12/2/2013

50

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12/2/2013

51




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12/2/2013

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12/2/2013

53


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12/2/2013

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12/2/2013

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12/2/2013

56

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12/2/2013

57


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12/2/2013

58

Coca Cola 1980


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12/2/2013

59

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( 320, 3).


12/2/2013

60

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12/2/2013

61

5% 10% .
5% 10% .
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1 % 5%
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12/2/2013

62



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12/2/2013

63




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12/2/2013

64

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12/2/2013

65


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12/2/2013

66

315 & 330


(ISA) 315, Identifying and Assessing the Risks
of Material Misstatement through
Understanding the Entity and Its
Environment
(ISA) 330, The Auditors Responses to
Assessed Risks

12/2/2013

67

315

(7 99)

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-

.

12/2/2013

68


( 100 - 114)
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330:
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12/2/2013

70




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12/2/2013

71



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12/2/2013

1 )
72

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