Audit reports
Upcoming SlideShare
Loading in...5
×
 

Like this? Share it with your network

Share

Audit reports

on

  • 270 views

 

Statistics

Views

Total Views
270
Views on SlideShare
270
Embed Views
0

Actions

Likes
0
Downloads
1
Comments
0

0 Embeds 0

No embeds

Accessibility

Categories

Upload Details

Uploaded via as Apple Keynote

Usage Rights

© All Rights Reserved

Report content

Flagged as inappropriate Flag as inappropriate
Flag as inappropriate

Select your reason for flagging this presentation as inappropriate.

Cancel
  • Full Name Full Name Comment goes here.
    Are you sure you want to
    Your message goes here
    Processing…
Post Comment
Edit your comment
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n
  • \n

Audit reports Presentation Transcript

  • 1. AUDITREPORTING
  • 2. Richard Clarke Academy aCOWtancy.com
  • 3. AUDIT REPORTING OPINION STRUCTURE OTHER MATTERSRichard Clarke Academy aCOWtancy.com
  • 4. AUDIT REPORTING aCOWtancy.com
  • 5. AUDIT REPORTINGISA 700 STRUCTURETitle & Addressee aCOWtancy.com
  • 6. AUDIT REPORTINGISA 700 STRUCTURETitle & AddresseeIntroductory paragraph aCOWtancy.com
  • 7. AUDIT REPORTINGISA 700 STRUCTURETitle & AddresseeIntroductory paragraphManagement Responsibility aCOWtancy.com
  • 8. AUDIT REPORTINGISA 700 STRUCTURETitle & AddresseeIntroductory paragraphManagement ResponsibilityAuditor Responsibility aCOWtancy.com
  • 9. AUDIT REPORTINGISA 700 STRUCTURETitle & AddresseeIntroductory paragraphManagement ResponsibilityAuditor ResponsibilityAny modifications aCOWtancy.com
  • 10. AUDIT REPORTINGISA 700 STRUCTURETitle & AddresseeIntroductory paragraphManagement ResponsibilityAuditor ResponsibilityAny modificationsOpinion & other responsibilities aCOWtancy.com
  • 11. AUDIT REPORTINGISA 700 STRUCTURETitle & AddresseeIntroductory paragraph FS & PoliciesManagement ResponsibilityAuditor ResponsibilityAny modificationsOpinion & other responsibilities aCOWtancy.com
  • 12. AUDIT REPORTINGISA 700 STRUCTURETitle & AddresseeIntroductory paragraphManagement ResponsibilityAuditor ResponsibilityAny modificationsOpinion & other responsibilities aCOWtancy.com
  • 13. AUDIT REPORTINGISA 700 STRUCTURETitle & AddresseeIntroductory paragraphManagement Responsibility Policies & estimates FS, Controls,Auditor ResponsibilityAny modificationsOpinion & other responsibilities aCOWtancy.com
  • 14. AUDIT REPORTINGISA 700 STRUCTURETitle & AddresseeIntroductory paragraphManagement ResponsibilityAuditor ResponsibilityAny modificationsOpinion & other responsibilities aCOWtancy.com
  • 15. AUDIT REPORTINGISA 700 STRUCTURETitle & AddresseeIntroductory paragraphManagement Responsibility ISAs, Opinions,Auditor Responsibility Procedures (evidence & Reasonable AssuranceAny modifications risk)Opinion & other responsibilities aCOWtancy.com
  • 16. AUDIT REPORTINGISA 700 STRUCTURETitle & AddresseeIntroductory paragraphManagement ResponsibilityAuditor ResponsibilityAny modificationsOpinion & other responsibilities aCOWtancy.com
  • 17. AUDIT REPORTINGISA 700 STRUCTURETitle & AddresseeIntroductory paragraphManagement ResponsibilityAuditor Responsibility Clear descriptionsAny modifications All substantive reasons Financial effectOpinion & other responsibilities aCOWtancy.com
  • 18. AUDIT REPORTINGISA 700 STRUCTURETitle & AddresseeIntroductory paragraphManagement ResponsibilityAuditor ResponsibilityAny modificationsOpinion & other responsibilities aCOWtancy.com
  • 19. AUDIT REPORTINGISA 700 STRUCTURETitle & AddresseeIntroductory paragraphManagement ResponsibilityAuditor ResponsibilityAny modificationsOpinion & other responsibilities Legal, regulatory aCOWtancy.com
  • 20. AUDIT REPORTINGISA 700 STRUCTURETitle & AddresseeIntroductory paragraphManagement ResponsibilityAuditor ResponsibilityAny modificationsOpinion & other responsibilities aCOWtancy.com
  • 21. AUDIT REPORT aCOWtancy.com
  • 22. AUDIT REPORTSIGNATURE DATE ADDRESS Phil Thissin Tes Ting Sue Yu Reg Yulation Partner Audit Manager Legal Junior aCOWtancy.com
  • 23. Richard Clarke Academy aCOWtancy.com
  • 24. AUDIT REPORTING OPINION STRUCTURE OTHER MATTERSRichard Clarke Academy aCOWtancy.com
  • 25. AUDIT REPORT aCOWtancy.com
  • 26. AUDIT REPORTAUDIT OPINIONMODIFIED (misstatement or Insufficient evidence)UNMODIFIED aCOWtancy.com
  • 27. AUDIT REPORTRichard Clarke Academy aCOWtancy.com
  • 28. AUDIT REPORTUN MODIFIEDTrue & FairIn accordance with FrameworkIn accordance with LegislationRichard Clarke Academy aCOWtancy.com
  • 29. AUDIT REPORT aCOWtancy.com
  • 30. AUDIT REPORTMODIFIEDQUALIFIED aCOWtancy.com
  • 31. AUDIT REPORTMODIFIEDQUALIFIEDMaterial Misstatements (disagreement) aCOWtancy.com
  • 32. AUDIT REPORTMODIFIEDQUALIFIEDMaterial Misstatements (disagreement)Except For Paragraph aCOWtancy.com
  • 33. AUDIT REPORTMODIFIEDQUALIFIEDMaterial Misstatements (disagreement)Except For ParagraphMaterial & Pervasive Misstatements (disagreement) aCOWtancy.com
  • 34. AUDIT REPORTMODIFIEDQUALIFIEDMaterial Misstatements (disagreement)Except For ParagraphMaterial & Pervasive Misstatements (disagreement)Adverse Opinion aCOWtancy.com
  • 35. AUDIT REPORTMODIFIEDQUALIFIEDMaterial Misstatements (disagreement)Except For ParagraphMaterial & Pervasive Misstatements (disagreement)Adverse OpinionMaterial Insufficient Evidence aCOWtancy.com
  • 36. AUDIT REPORTMODIFIEDQUALIFIEDMaterial Misstatements (disagreement)Except For ParagraphMaterial & Pervasive Misstatements (disagreement)Adverse OpinionMaterial Insufficient EvidenceExcept For Paragraph aCOWtancy.com
  • 37. AUDIT REPORTMODIFIEDQUALIFIEDMaterial Misstatements (disagreement)Except For ParagraphMaterial & Pervasive Misstatements (disagreement)Adverse OpinionMaterial Insufficient EvidenceExcept For ParagraphMaterial & Pervasive Insufficient Evidence aCOWtancy.com
  • 38. AUDIT REPORTMODIFIEDQUALIFIEDMaterial Misstatements (disagreement)Except For ParagraphMaterial & Pervasive Misstatements (disagreement)Adverse OpinionMaterial Insufficient EvidenceExcept For ParagraphMaterial & Pervasive Insufficient Evidence aCOWtancy.comDisclaimer of Opinion
  • 39. Material & Material PervasiveMisstatement Except for Adverse Insufficient Except for Disclaimer Evidence
  • 40. Richard Clarke Academy aCOWtancy.com
  • 41. AUDIT REPORTING OPINION STRUCTURE OTHER MATTERSRichard Clarke Academy aCOWtancy.com
  • 42. AUDIT REPORT aCOWtancy.com
  • 43. AUDIT REPORTOTHER MATTERSEmphasis of matter paragraph aCOWtancy.com
  • 44. AUDIT REPORTOTHER MATTERS Within the opinionEmphasis of matter paragraph aCOWtancy.com
  • 45. AUDIT REPORTOTHER MATTERS Within the opinion A modificationEmphasis of matter paragraph aCOWtancy.com
  • 46. AUDIT REPORTOTHER MATTERS Within the opinion A modification NOT adverse opinionEmphasis of matter paragraph aCOWtancy.com
  • 47. AUDIT REPORTOTHER MATTERSEmphasis of matter paragraph aCOWtancy.com
  • 48. AUDIT REPORTOTHER MATTERSEmphasis of matter paragraph Used for: aCOWtancy.com
  • 49. AUDIT REPORTOTHER MATTERSEmphasis of matter paragraph Used for: Significant Uncertainty aCOWtancy.com
  • 50. AUDIT REPORTOTHER MATTERSEmphasis of matter paragraph Used for: Significant Uncertainty Going Concern aCOWtancy.com
  • 51. AUDIT REPORTOTHER MATTERSEmphasis of matter paragraphSpecial Purpose Audit aCOWtancy.com
  • 52. AUDIT REPORTOTHER MATTERSEmphasis of matter paragraph Summarised FSSpecial Purpose Audit aCOWtancy.com
  • 53. AUDIT REPORTOTHER MATTERSEmphasis of matter paragraph Summarised FSSpecial Purpose Audit Consistent with A/C & Directors report aCOWtancy.com
  • 54. 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
  • 55. AUDIT REPORTOTHER MATTERSEmphasis of matter paragraphSpecial Purpose Audit aCOWtancy.com
  • 56. AUDIT REPORTOTHER MATTERSEmphasis of matter paragraph Abridged FSSpecial Purpose Audit aCOWtancy.com
  • 57. AUDIT REPORTOTHER MATTERSEmphasis of matter paragraph Abridged FSSpecial Purpose Audit SMEs (no audit) aCOWtancy.com
  • 58. AUDIT REPORTOTHER MATTERSEmphasis of matter paragraph Abridged FSSpecial Purpose Audit SMEs (no audit) Entitled & Properly prepared aCOWtancy.com
  • 59. AUDIT REPORTOTHER MATTERSEmphasis of matter paragraph Abridged FSSpecial Purpose Audit SMEs (no audit) Entitled & Properly prepared Report signed aCOWtancy.com
  • 60. AUDIT REPORTOTHER MATTERSEmphasis of matter paragraphSpecial Purpose Audit aCOWtancy.com
  • 61. Richard Clarke Academy aCOWtancy.com
  • 62. AUDIT REPORTING OPINION STRUCTURE OTHER MATTERSRichard Clarke Academy aCOWtancy.com