Lecture 10 Audit finalisation

Final process audit
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  Completing and  Reporting the  Audit Lecture 10 These slides are based on the resources provided with Arens, Elder, Shailer, Fiedler and Beasley, (2010). Essentials of Auditing, Assurance Services and Ethics in Australia , Pearson, Frenchs Forest  Learning objectives ã 1 Design and perform audit tests related to presentation and disclosure audit objectives. ã 2 Conduct a review for contingent liabilities and commitments. ã 3 Obtain and evaluate letters from client’s lawyers.   ã 4 Conduct a post-balance date review for subsequent events.  Learning objectives (Cont’d)   ã 5 Design and perform the final steps in the evidence-accumulation segment of the audit. ã 6 Integrate the audit evidence gathered, and evaluate the overall audit results. ã 7 Communicate effectively with the audit committee and management. ã 8 Identify the auditor’s responsibilities when facts affecting the audit report are discovered after its issuance.  Different audit opinions from Chapter 2 ã An unmodified audit report contains an unqualified  or ‘clean’ opinion. ã All other reports are modified opinions . ã A report can be an unqualified modified report when an emphasis of matter  is added. ã An emphasis of matter is used so that the reader can pay appropriate attention to the issue raised, but does not change the auditor’s opinion  

Pi Xl Manual

Jul 23, 2017
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