Báo cáo organizing audit practice at uhy audit advisory services limited

Student: Nguyen Dinh Thanh

TABLE OF CONTENT

TABLE OF CONTENT....................................................................................1

LIST OF FIGURES...........................................................................................3

INTRODUCTION.............................................................................................4

PART 1: FEATURES OF THE ORGANIZATION AND OPERATIONS OF

UHY AUDIT & ADVISORY SERVICES LIMITED......................................6

1.1 History of development of UHY Audit & Advisory Services Limited...6

1.2 Operational characteristics of UHY Audit & Advisory Services Limited.....7

1.2.1 Services provided by UHY Audit & Advisory Services Limited......7

1.2.2 Customers and markets of UHY Audit & Advisory Services Limited..10

1.3 Management of UHY Audit & Advisory Services Limited...................11

PART 2: ORGANIZING AUDIT PRACTICE AT UHY AUDIT &

ADVISORY SERVICES LIMITED...............................................................16

2.1 Organizing an Audit Team.....................................................................16

2.2. Organizing an Audit..............................................................................19

2.2.1. Auditing Planning Phase.................................................................19

2.2.2. The implementation phase of the audit plan...................................20

2.2.3. Making audit report phase...............................................................21

2.3. Audit files..............................................................................................21

2.4 Quality control audit activities...............................................................25

PART 3: ASSESSMENT AND RECOMMENDATIONS TO IMPROVE

ORGANIZATION AND OPERATIONS OF UHY AUDIT & ADVISORY

SERVICES LIMITED.....................................................................................28

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Student: Nguyen Dinh Thanh

3.1Assessment on the organization and operations of UHY Audit &

Advisory Services Limited...........................................................................28

3.1.1 Strengths.........................................................................................28

3.1.2 Weaknesses......................................................................................29

3.2 Recommendations to improve the organization and operations of UHY

Audit & Advisory Services Limited............................................................31

CONCLUSION...............................................................................................32

REFERENCE..................................................................................................33

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Student: Nguyen Dinh Thanh

LIST OF FIGURES

Figure 1.1: Organizational apparatus of UHY ACA............................................................12

Figure 2.1: model of organization structure in an audit team..............................................17

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