1. - Reports to Management -

2. - Reports to Management -
ISA 260

3. What do you say?
Operational Matters Arising
Issues From Audit

4. What do you say?
Operational Matters Arising
Issues From Audit
How Audit is Conducted

5. What do you say?
Operational Matters Arising
Issues From Audit
How Audit is Conducted
Times & Dates

6. What do you say?
Operational Matters Arising
Issues From Audit
How Audit is Conducted
Times & Dates
Points of contact

7. What do you say?
Operational Matters Arising
Issues From Audit
How Audit is Conducted Management Letter
Times & Dates (weakness)
Points of contact

8. What do you say?
Operational Matters Arising
Issues From Audit
How Audit is Conducted Management Letter
Times & Dates (weakness)
Points of contact Significant findings (eg
fraud)

9. What do you say?
Operational Matters Arising
Issues From Audit
How Audit is Conducted Management Letter
Times & Dates (weakness)
Points of contact Significant findings (eg
fraud)
Accounting Issues

10. What do you say?
Operational Matters Arising
Issues From Audit
How Audit is Conducted Management Letter
Times & Dates (weakness)
Points of contact Significant findings (eg
fraud)
Accounting Issues
Modifications to Report

11. - Who to? -
Management Charged
with
Governance

12. - Who to? -
Management Charged
About the audit
operations
with
Governance

13. - Who to? -
Management Charged
About the audit
operations
with
Logistics Governance

14. - Who to? -
Management Charged
About the audit
operations
with
Logistics Governance
Business control,

15. - Who to? -
Management Charged
About the audit
operations
with
Logistics Governance
Business control,
direction & supervision

17. Scope

18. Scope
A/C Policies

19. Scope
A/C Policies
Risks

20. Scope
A/C Policies
Risks
Audit adjs

21. Scope
A/C Policies
Risks
Audit adjs
Uncertainties

22. Scope
A/C Policies
Risks
Audit adjs
Uncertainties
Disagreements

23. Scope
A/C Policies
Risks
Audit adjs
Uncertainties
Disagreements
Modifications

24. Scope
A/C Policies
Risks
Audit adjs
Uncertainties
Disagreements
Modifications
Weaknesses

26. Engagement & Management letters

27. Engagement & Management letters
Adjustments & Modifications

28. Management Letter

29. Typical Content
Management Letter

30. Typical Content
Control weakness
Management Letter

31. Typical Content
Control weakness
Inefficiencies
Management Letter

32. Typical Content
Control weakness
Inefficiencies
New Procedures
Management Letter

33. Typical Content
Control weakness
Inefficiencies
New Procedures
Audit Issues
Management Letter

34. Typical Content
Control weakness
Inefficiencies
New Procedures
Audit Issues
Problems
Management Letter

35. Typical Content
Control weakness
Inefficiencies
New Procedures
Audit Issues
Problems
Management no realising impact of weakness
Management Letter

36. Typical Content
Control weakness
Inefficiencies
New Procedures
Audit Issues
Problems
Management no realising impact of weakness
Costs of implementation
Management Letter

37. Typical Content
Control weakness
Inefficiencies
New Procedures
Audit Issues
Problems
Management no realising impact of weakness
Costs of implementation
Inconvenience to client
Management Letter

38. Communicating IC significant deficiencies
- ISA 265 & ISA 260 (new) -

39. Communicating IC significant deficiencies
- ISA 265 & ISA 260 (new) -

40. Communicating IC significant deficiencies
- ISA 265 & ISA 260 (new) -
A/C Policy
in framework
not used by us

41. Communicating IC significant deficiencies
- ISA 265 & ISA 260 (new) -
A/C Policy
in framework
not used by us

42. Communicating IC significant deficiencies
- ISA 265 & ISA 260 (new) -
A/C Policy Document
in framework oral
not used by us communications

43. Communicating IC significant deficiencies
- ISA 265 & ISA 260 (new) -
A/C Policy Document
in framework oral
not used by us communications

44. Communicating IC significant deficiencies
- ISA 265 & ISA 260 (new) -
A/C Policy Document Communicate
in framework oral any audit
not used by us communications difficulties