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8/14/2019 fox_L3_art1_072810_jdh_Preparing for and Responding to an Audit.pdf
http://slidepdf.com/reader/full/foxl3art1072810jdhpreparing-for-and-responding-to-an-auditpdf 1/2
MCL]TKVHLV] VC VND NDHKVNMHRD ALFT]VRQ
Phrv ci vnd Ic~ Alicrghvaclhk ]drad}
11 ‛M‗ ]vrddv • ]tavd 20: • Tpkhlf+ MH 18:>9 • Pncld? 101'1=8':900 • Ih~? 101'1=8':944 • Zdb}avd?zzz,ic~jrp,mcg
Mcpqrajnv 20
Htjt}v =+ 2080
PRDPHRALJ ICR HLF RD]PCLFALJ VC HL HTFAV
HLF HPPDHKALJ TLIHYCRHBKD RD]TKV]
Zavn hkk vnd hjdlmad} ctv vndrd znc}d ptrpc}d av a} vc rdyadz+ htfav+ dyhkthvd+ h}}d}} hlf+ ai mhkkdf icr+
prc}dmtvd prcyafdr} znc hrd lcv al "mcgpkahlmd"+ vnd kaedkanccf nhyalj cld ci vndg }mrtvalad qctr
zcre nh} ldydr bddl najndr, ]c+ zavn hkk vnd hffdf hmvayavq bq vnd}d hjdlmad}+ ncz prdphrdf hrd qct vc
nhlfkd hl htfav lcvamd ircg cld ci vndg3
Mcl}afdr vnd ickkczalj …
Hl DIIDMVAYD Mcgpkahlmd Prcjrhg mhl ndkp qct hycaf htfav} vc bdjal zavn( Qctr Mcgpkahlmd Pkhl
}nctkf hkrdhfq hffrd}} vnd ickkczalj hmvayavad}?
Pckamad} hlf prcmdftrd} icr rd}pclfalj vc htfav rdxtd}v
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Alvdrlhk fhvh galalj
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MG] ]tjjd}vacl} icr Prdphrhvacl
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Rd}pclfalj vc Htfav}
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prcyafdr }ajlhvtrd cl hl dlmctlvdr lcvd+ cr h ga}}alj phvadlv lhgd cl h pcrvacl ci vnd
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Fcl‑v }ajl }vhvdgdlv} mdrvaiqalj mcgpkdvdld}} ci rdmcrf} tlvak mcliargalj vnhv hkk fcmtgdlv}
nhyd bddl prcyafdf
Mrdhvd qctr czl kcj ci rdxtd}v}+ hlf rdvhal cr rdxtd}v h mcpq ci hkk fcmtgdlv} prcyafdf vc vnd
htfavalj hjdlmq
Rd}pclf vagdkq zavn h Mcrrdmvayd Hmvacl Pkhl vnhv hffrd}}d} hkk vnd a}}td}
8/14/2019 fox_L3_art1_072810_jdh_Preparing for and Responding to an Audit.pdf
http://slidepdf.com/reader/full/foxl3art1072810jdhpreparing-for-and-responding-to-an-auditpdf 2/2
PRDPHRALJ ICR HLF RD]PCLFALJ VC HL HTFAV
HLF HPPDHKALJ TLIHYCRHBKD RD]TKV]
Vnd Gdfamhrd Iayd‐Kdydk Hppdhk Prcmd}}
Rdfdvdrgalhvacl ircg vnd Gdfamhrd Hfgala}vrhvayd Mclvrhmvcr .GHM!
Rdmcl}afdrhvacl ircg h Xthkaiadf Alfdpdlfdlv Mclvrhmvcr
Hppdhk vc hl hfgala}vrhvayd khz otfjd
Hppdhk vc
vnd
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Hppdhk}
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Vap} icr Hppdhk}
Bd prdphrdf vc hppdhk
Elcz vnd hppdhk vagdkald} hlf rdxtardgdlv} icr dhmn hppdhk kdydk
Tlfdr}vhlf rdh}cl} icr fdlahk hv dhmn kdydk ci hppdhk
Bd hzhrd ci rdmctpgdlv vagalj5 lcv rdphqalj hl cydrphqgdlv mhl lcz bd vrdhvdf h} h ihk}d
mkhag bq Gdfamhrd(
D}vhbka}n h gtkva‐fa}mapkalhrq hppdhk} vdhg .bakkalj+ mcgpkahlmd+ gdfamhk }vhii+ mh}d ghlhjdgdlv+
tvakahvacl rdyadz+
kdjhk!
Rdyadz DYDRQ fdlahk icr pc}}abkd hppdhk
c Prcmdftrhk ” Faf .htfavcr}! ickkcz rtkd}3
c ]tb}vhlvayd ” Zh} mkhag gdfamhkkq ldmd}}hrq3
c Fcmtgdlvhvacl ” Fcd} vnd fcmtgdlvhvacl }tppcrv vnd gdfamhk ldmd}}avq3
Cbvhal ctv}afd rdyadz} .gdfamhk+ mcfalj+ }vhva}vamhk! h} hpprcprahvd
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vc ialf qctr rdmcrf} cr rd}pcl}d, ]cgd hjdlmad} mhl hv kdh}v vrhme vnalj} vnhv mcgd bq ih~,
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vnhv zakk galagad itvtrd d~pc}trd, Ctr vdhg ci prcid}}aclhk} mhl ndkp eddp qctr mcgpkahlmd diicrv} cl
vrhme zavn h ra}e bh}df mcfalj htfav hlf vrhalalj prcjrhg vnhv zakk lcv clkq ndkp eddp qct cii vnd ‛htfav
rhfhr‗+ btv zakk nhyd zdkmcgd bqprcftmv} }tmn h} zdkk }tppcrvdf bakkalj hlf h mcl}dxtdlvahk }pddfadr
mckkdmvacl ci bakkdf mnhrjd},
Vnd Ic~ Jrctp+ prcyafalj d~mdkkdlmd vc vnd ndhkvnmhrd mcggtlavq }almd 81>1,
Vnd Ic~ Jrctp a} h ndhkvnmhrd mcl}tkvalj iarg
}dryalj pnq}amahl}+ nc}pavhk} hlf cvndr faydr}d
ndhkvnmhrd prcyafdr}
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vnd
T,],
hlf
hbrchf vc hmnadyd vndar }vrhvdjam+ cpdrhvaclhk+
hlf ialhlmahk jchk}, Ctr vdhg ci mcl}tkvhlv}
almktfd} ndhkvnmhrd d~dmtvayd} zavn }tb}vhlvahk+
rdhk‐zcrkf d~pdradlmd hlf hmhfdgam mrdfdlvahk}
al yhract} ndhkvnmhrd }q}vdg} hlf }dryamd},
Mclvhmv t} hv …
101 , 1=8 , :900
mclvhmv@ic~jrp,mcg
Mcgd ya}av t} cl …
vnd zdb
QctVtbd
ihmdbcce
Mcpqrajnv 2080 zzz,ic~jrp,mcg Phjd 2 ci 2