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1、CowaterFileNo.00.622ProjectforImprovementofFinancialReportingandAuditing(PIFRA)AuditComponent–Credit#2921PAKAUDITCOMPONENTNo.100FinancialAuditManualPreparedfor:TheDepartmentoftheAuditor-GeneralofPakistanPreparedby:CowaterInternationalInc.,Ottawa,CanadaApril20051-3Audi
2、tManual–Chapter11.ORGANISATIONANDPURPOSEOFTHEMANUAL1.1PurposeoftheAuditManualThepurposeofthisAuditManualistoprovideDAGPauditorswithasetofmodernauditingstandards,concepts,techniques,andqualityassurancearrangementsthatareconsistentwithinternationalstandards,forauditinge
3、ntitiesintheGovernmentofPakistan.TheManualcoverstheentireauditcyclefromplanningtofollowup.ThisAuditManuallaysoutwhatisexpectedoftheauditorsoftheDepartmentoftheAuditor-GeneralofPakistan(DAGP).Itprovidesthestandardsbywhichtheauditsaretobeconducted.Itprovidesguidancewith
4、regardtothemethodsandapproachestoauditthatcanbeappliedbytheauditorsincarryingouttheirduties.1.2TypesofauditsdealtwithThisManualfocusesonregulatoryaudit,asdefinedbyINTOSAIAuditingStandards,whichhavebeenadoptedbytheDepartmentoftheOfficeoftheAuditor-GeneralofPakistan.Reg
5、ulatoryauditembraces:·Attestationoffinancialaccountabilityofaccountableentities,involvingexaminationoffinancialrecordsandexpressionofopinionsonfinancialstatements;·Attestationoffinancialaccountabilityofthegovernmentadministrationasawhole;·Auditoffinancialsystemsandtra
6、nsactions,includinganevaluationofcompliancewithapplicablestatutesandregulations;·Auditofinternalcontrolsandinternalauditfunctions;·Auditoftheprobityandproprietyofadministrativedecisionstakenwithintheauditedentity;and,·Reportingofanyothermattersarisingfromorrelatingtot
7、heauditthatDAGPconsidersshouldbedisclosed.1.3AuditentitiesdealtwithDAGP’smandateincludestheauditoffederal,provincialanddistrictgovernmentaccountswhichencompassgovernmentministries,departmentsandagencies,self-accountingentitiesandexemptentities.Thetypesofentitiesbeinga
8、uditedincludefinancialinstitutions,commercialentities,publicutilities,andtax-collectingentities.1.4AccountingResponsibilityS
