P7 reports to management

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  • P7 reports to management

    1. 1. - Reports to Management -
    2. 2. - Reports to Management - ISA 260
    3. 3. What do you say?Operational Matters Arising Issues From Audit
    4. 4. What do you say? Operational Matters Arising Issues From AuditHow Audit is Conducted
    5. 5. What do you say? Operational Matters Arising Issues From AuditHow Audit is Conducted Times & Dates
    6. 6. What do you say? Operational Matters Arising Issues From AuditHow Audit is Conducted Times & Dates Points of contact
    7. 7. What do you say? Operational Matters Arising Issues From AuditHow Audit is Conducted Management Letter Times & Dates (weakness) Points of contact
    8. 8. What do you say? Operational Matters Arising Issues From AuditHow Audit is Conducted Management Letter Times & Dates (weakness) Points of contact Significant findings (eg fraud)
    9. 9. What do you say? Operational Matters Arising Issues From AuditHow Audit is Conducted Management Letter Times & Dates (weakness) Points of contact Significant findings (eg fraud) Accounting Issues
    10. 10. What do you say? Operational Matters Arising Issues From AuditHow Audit is Conducted Management Letter Times & Dates (weakness) Points of contact Significant findings (eg fraud) Accounting Issues Modifications to Report
    11. 11. - Who to? -Management Charged with Governance
    12. 12. - Who to? -Management Charged About the audit operations with Governance
    13. 13. - Who to? -Management Charged About the audit operations with Logistics Governance
    14. 14. - Who to? -Management Charged About the audit operations with Logistics Governance Business control,
    15. 15. - Who to? -Management Charged About the audit operations with Logistics Governance Business control, direction & supervision
    16. 16. Scope
    17. 17. ScopeA/C Policies
    18. 18. ScopeA/C Policies Risks
    19. 19. ScopeA/C Policies Risks Audit adjs
    20. 20. ScopeA/C Policies Risks Audit adjsUncertainties
    21. 21. Scope A/C Policies Risks Audit adjs UncertaintiesDisagreements
    22. 22. Scope A/C Policies Risks Audit adjs UncertaintiesDisagreementsModifications
    23. 23. Scope A/C Policies Risks Audit adjs UncertaintiesDisagreementsModifications Weaknesses
    24. 24. Engagement & Management letters
    25. 25. Engagement & Management letters Adjustments & Modifications
    26. 26. Management Letter
    27. 27. Typical Content Management Letter
    28. 28. Typical ContentControl weakness Management Letter
    29. 29. Typical ContentControl weakness Inefficiencies Management Letter
    30. 30. Typical ContentControl weakness Inefficiencies New Procedures Management Letter
    31. 31. Typical ContentControl weakness Inefficiencies New Procedures Audit Issues Management Letter
    32. 32. Typical ContentControl weakness Inefficiencies New Procedures Audit Issues Problems Management Letter
    33. 33. Typical ContentControl weakness Inefficiencies New Procedures Audit Issues Problems Management no realising impact of weakness Management Letter
    34. 34. Typical ContentControl weakness Inefficiencies New Procedures Audit Issues Problems Management no realising impact of weakness Costs of implementation Management Letter
    35. 35. Typical ContentControl weakness Inefficiencies New Procedures Audit Issues Problems Management no realising impact of weakness Costs of implementation Inconvenience to client Management Letter
    36. 36. Communicating IC significant deficiencies- ISA 265 & ISA 260 (new) -
    37. 37. Communicating IC significant deficiencies- ISA 265 & ISA 260 (new) -
    38. 38. Communicating IC significant deficiencies- ISA 265 & ISA 260 (new) - A/C Policy in framework not used by us
    39. 39. Communicating IC significant deficiencies- ISA 265 & ISA 260 (new) - A/C Policy in framework not used by us
    40. 40. Communicating IC significant deficiencies- ISA 265 & ISA 260 (new) - A/C Policy Document in framework oral not used by us communications
    41. 41. Communicating IC significant deficiencies- ISA 265 & ISA 260 (new) - A/C Policy Document in framework oral not used by us communications
    42. 42. 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

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