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Audit reports

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Audit reports Audit reports Presentation Transcript

  • AUDITREPORTING
  • Richard Clarke Academy aCOWtancy.com
  • AUDIT REPORTING OPINION STRUCTURE OTHER MATTERSRichard Clarke Academy aCOWtancy.com
  • AUDIT REPORTING aCOWtancy.com
  • AUDIT REPORTINGISA 700 STRUCTURETitle & Addressee aCOWtancy.com
  • AUDIT REPORTINGISA 700 STRUCTURETitle & AddresseeIntroductory paragraph aCOWtancy.com
  • AUDIT REPORTINGISA 700 STRUCTURETitle & AddresseeIntroductory paragraphManagement Responsibility aCOWtancy.com
  • AUDIT REPORTINGISA 700 STRUCTURETitle & AddresseeIntroductory paragraphManagement ResponsibilityAuditor Responsibility aCOWtancy.com
  • AUDIT REPORTINGISA 700 STRUCTURETitle & AddresseeIntroductory paragraphManagement ResponsibilityAuditor ResponsibilityAny modifications aCOWtancy.com
  • AUDIT REPORTINGISA 700 STRUCTURETitle & AddresseeIntroductory paragraphManagement ResponsibilityAuditor ResponsibilityAny modificationsOpinion & other responsibilities aCOWtancy.com
  • AUDIT REPORTINGISA 700 STRUCTURETitle & AddresseeIntroductory paragraph FS & PoliciesManagement ResponsibilityAuditor ResponsibilityAny modificationsOpinion & other responsibilities aCOWtancy.com
  • AUDIT REPORTINGISA 700 STRUCTURETitle & AddresseeIntroductory paragraphManagement ResponsibilityAuditor ResponsibilityAny modificationsOpinion & other responsibilities aCOWtancy.com
  • AUDIT REPORTINGISA 700 STRUCTURETitle & AddresseeIntroductory paragraphManagement Responsibility Policies & estimates FS, Controls,Auditor ResponsibilityAny modificationsOpinion & other responsibilities aCOWtancy.com
  • AUDIT REPORTINGISA 700 STRUCTURETitle & AddresseeIntroductory paragraphManagement ResponsibilityAuditor ResponsibilityAny modificationsOpinion & other responsibilities aCOWtancy.com
  • AUDIT REPORTINGISA 700 STRUCTURETitle & AddresseeIntroductory paragraphManagement Responsibility ISAs, Opinions,Auditor Responsibility Procedures (evidence & Reasonable AssuranceAny modifications risk)Opinion & other responsibilities aCOWtancy.com
  • AUDIT REPORTINGISA 700 STRUCTURETitle & AddresseeIntroductory paragraphManagement ResponsibilityAuditor ResponsibilityAny modificationsOpinion & other responsibilities aCOWtancy.com
  • AUDIT REPORTINGISA 700 STRUCTURETitle & AddresseeIntroductory paragraphManagement ResponsibilityAuditor Responsibility Clear descriptionsAny modifications All substantive reasons Financial effectOpinion & other responsibilities aCOWtancy.com
  • AUDIT REPORTINGISA 700 STRUCTURETitle & AddresseeIntroductory paragraphManagement ResponsibilityAuditor ResponsibilityAny modificationsOpinion & other responsibilities aCOWtancy.com
  • AUDIT REPORTINGISA 700 STRUCTURETitle & AddresseeIntroductory paragraphManagement ResponsibilityAuditor ResponsibilityAny modificationsOpinion & other responsibilities Legal, regulatory aCOWtancy.com
  • AUDIT REPORTINGISA 700 STRUCTURETitle & AddresseeIntroductory paragraphManagement ResponsibilityAuditor ResponsibilityAny modificationsOpinion & other responsibilities aCOWtancy.com
  • AUDIT REPORT aCOWtancy.com
  • AUDIT REPORTSIGNATURE DATE ADDRESS Phil Thissin Tes Ting Sue Yu Reg Yulation Partner Audit Manager Legal Junior aCOWtancy.com
  • Richard Clarke Academy aCOWtancy.com
  • AUDIT REPORTING OPINION STRUCTURE OTHER MATTERSRichard Clarke Academy aCOWtancy.com
  • AUDIT REPORT aCOWtancy.com
  • AUDIT REPORTAUDIT OPINIONMODIFIED (misstatement or Insufficient evidence)UNMODIFIED aCOWtancy.com
  • AUDIT REPORTRichard Clarke Academy aCOWtancy.com
  • AUDIT REPORTUN MODIFIEDTrue & FairIn accordance with FrameworkIn accordance with LegislationRichard Clarke Academy aCOWtancy.com
  • AUDIT REPORT aCOWtancy.com
  • AUDIT REPORTMODIFIEDQUALIFIED aCOWtancy.com
  • AUDIT REPORTMODIFIEDQUALIFIEDMaterial Misstatements (disagreement) aCOWtancy.com
  • AUDIT REPORTMODIFIEDQUALIFIEDMaterial Misstatements (disagreement)Except For Paragraph aCOWtancy.com
  • AUDIT REPORTMODIFIEDQUALIFIEDMaterial Misstatements (disagreement)Except For ParagraphMaterial & Pervasive Misstatements (disagreement) aCOWtancy.com
  • AUDIT REPORTMODIFIEDQUALIFIEDMaterial Misstatements (disagreement)Except For ParagraphMaterial & Pervasive Misstatements (disagreement)Adverse Opinion aCOWtancy.com
  • AUDIT REPORTMODIFIEDQUALIFIEDMaterial Misstatements (disagreement)Except For ParagraphMaterial & Pervasive Misstatements (disagreement)Adverse OpinionMaterial Insufficient Evidence aCOWtancy.com
  • AUDIT REPORTMODIFIEDQUALIFIEDMaterial Misstatements (disagreement)Except For ParagraphMaterial & Pervasive Misstatements (disagreement)Adverse OpinionMaterial Insufficient EvidenceExcept For Paragraph aCOWtancy.com
  • AUDIT REPORTMODIFIEDQUALIFIEDMaterial Misstatements (disagreement)Except For ParagraphMaterial & Pervasive Misstatements (disagreement)Adverse OpinionMaterial Insufficient EvidenceExcept For ParagraphMaterial & Pervasive Insufficient Evidence aCOWtancy.com
  • AUDIT REPORTMODIFIEDQUALIFIEDMaterial Misstatements (disagreement)Except For ParagraphMaterial & Pervasive Misstatements (disagreement)Adverse OpinionMaterial Insufficient EvidenceExcept For ParagraphMaterial & Pervasive Insufficient Evidence aCOWtancy.comDisclaimer of Opinion
  • Material & Material PervasiveMisstatement Except for Adverse Insufficient Except for Disclaimer Evidence
  • Richard Clarke Academy aCOWtancy.com
  • AUDIT REPORTING OPINION STRUCTURE OTHER MATTERSRichard Clarke Academy aCOWtancy.com
  • AUDIT REPORT aCOWtancy.com
  • AUDIT REPORTOTHER MATTERSEmphasis of matter paragraph aCOWtancy.com
  • AUDIT REPORTOTHER MATTERS Within the opinionEmphasis of matter paragraph aCOWtancy.com
  • AUDIT REPORTOTHER MATTERS Within the opinion A modificationEmphasis of matter paragraph aCOWtancy.com
  • AUDIT REPORTOTHER MATTERS Within the opinion A modification NOT adverse opinionEmphasis of matter paragraph aCOWtancy.com
  • AUDIT REPORTOTHER MATTERSEmphasis of matter paragraph aCOWtancy.com
  • AUDIT REPORTOTHER MATTERSEmphasis of matter paragraph Used for: aCOWtancy.com
  • AUDIT REPORTOTHER MATTERSEmphasis of matter paragraph Used for: Significant Uncertainty aCOWtancy.com
  • AUDIT REPORTOTHER MATTERSEmphasis of matter paragraph Used for: Significant Uncertainty Going Concern aCOWtancy.com
  • AUDIT REPORTOTHER MATTERSEmphasis of matter paragraphSpecial Purpose Audit aCOWtancy.com
  • AUDIT REPORTOTHER MATTERSEmphasis of matter paragraph Summarised FSSpecial Purpose Audit aCOWtancy.com
  • AUDIT REPORTOTHER MATTERSEmphasis of matter paragraph Summarised FSSpecial Purpose Audit Consistent with A/C & Directors report aCOWtancy.com
  • AUDIT REPORTOTHER MATTERSEmphasis of matter paragraph Summarised FSSpecial Purpose Audit Consistent with A/C & Directors report No opinion (refer to full FS opinion) aCOWtancy.com
  • AUDIT REPORTOTHER MATTERSEmphasis of matter paragraphSpecial Purpose Audit aCOWtancy.com
  • AUDIT REPORTOTHER MATTERSEmphasis of matter paragraph Abridged FSSpecial Purpose Audit aCOWtancy.com
  • AUDIT REPORTOTHER MATTERSEmphasis of matter paragraph Abridged FSSpecial Purpose Audit SMEs (no audit) aCOWtancy.com
  • AUDIT REPORTOTHER MATTERSEmphasis of matter paragraph Abridged FSSpecial Purpose Audit SMEs (no audit) Entitled & Properly prepared aCOWtancy.com
  • AUDIT REPORTOTHER MATTERSEmphasis of matter paragraph Abridged FSSpecial Purpose Audit SMEs (no audit) Entitled & Properly prepared Report signed aCOWtancy.com
  • AUDIT REPORTOTHER MATTERSEmphasis of matter paragraphSpecial Purpose Audit aCOWtancy.com
  • Richard Clarke Academy aCOWtancy.com
  • AUDIT REPORTING OPINION STRUCTURE OTHER MATTERSRichard Clarke Academy aCOWtancy.com