Project Title : The audit of practices to monitor the income of businesses sold and imported machinery
By : Supichaya Pachoud, Falida Jaroen, Nopparat Pararak, Mr.Itthisak Rattanakijyon
Advisor : Mr.Itthisak Rattanakijyon
Degree : Bachelor of Business Administration
Major : Accounting
Faculty : Business Administration
Semester / Academic year : 3 /2015
Abstract
Kamol Bavorn Auditing Office Company Limited provides the services of book keeping, auditing and legal consultant. The auditing report of auditor can be built the trust on the user of financial statement that consists of the result of operation and the correct financial status which is credible and not against to the facts following the standard of auditing.
To build the trust on auditing, auditors to focus on the method of auditing in order to get enough evidence, to evaluate the risk of auditing to the low level and proper level that is acceptable . This affects how the method of auditing to avoid the mistake from audit or auditing without fault information that against the facts which will finally lead to the corruption.
Production teams foresee the importance of these points, so we have studies this project following the co-operative education under the topic “ Audit program for revenues of import and sales business machines” This project showed the purposes of audit, scopes of audit, techniques of audit, timing of audit, index for reference, signature of auditor, and finish dated of audit. Also, however the plan determination by the audit method makes the auditor feel trust on the result of auditing operation from assistant of auditor that it follows the right policy and the way of evidence acquiring by standard auditing.
Keywords: Audit program method, Techniques of audit, Standard of audit.
The audit of practices to monitor the income of businesses sold and imported machinery
Faculty of Business Administration, Siam University, Thailand