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Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
Audit reports
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Audit reports

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  • 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

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