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P7 reports to management
 

P7 reports to management

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P7 reports to management P7 reports to management Presentation Transcript

  • - Reports to Management -
  • - Reports to Management - ISA 260
  • What do you say?Operational Matters Arising Issues From Audit
  • What do you say? Operational Matters Arising Issues From AuditHow Audit is Conducted
  • What do you say? Operational Matters Arising Issues From AuditHow Audit is Conducted Times & Dates
  • What do you say? Operational Matters Arising Issues From AuditHow Audit is Conducted Times & Dates Points of contact
  • What do you say? Operational Matters Arising Issues From AuditHow Audit is Conducted Management Letter Times & Dates (weakness) Points of contact
  • 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)
  • 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
  • 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
  • - Who to? -Management Charged with Governance
  • - Who to? -Management Charged About the audit operations with Governance
  • - Who to? -Management Charged About the audit operations with Logistics Governance
  • - Who to? -Management Charged About the audit operations with Logistics Governance Business control,
  • - Who to? -Management Charged About the audit operations with Logistics Governance Business control, direction & supervision
  • Scope
  • ScopeA/C Policies
  • ScopeA/C Policies Risks
  • ScopeA/C Policies Risks Audit adjs
  • ScopeA/C Policies Risks Audit adjsUncertainties
  • Scope A/C Policies Risks Audit adjs UncertaintiesDisagreements
  • Scope A/C Policies Risks Audit adjs UncertaintiesDisagreementsModifications
  • Scope A/C Policies Risks Audit adjs UncertaintiesDisagreementsModifications Weaknesses
  • Engagement & Management letters
  • Engagement & Management letters Adjustments & Modifications
  • Management Letter
  • Typical Content Management Letter
  • Typical ContentControl weakness Management Letter
  • Typical ContentControl weakness Inefficiencies Management Letter
  • Typical ContentControl weakness Inefficiencies New Procedures Management Letter
  • Typical ContentControl weakness Inefficiencies New Procedures Audit Issues Management Letter
  • Typical ContentControl weakness Inefficiencies New Procedures Audit Issues Problems Management Letter
  • Typical ContentControl weakness Inefficiencies New Procedures Audit Issues Problems Management no realising impact of weakness Management Letter
  • Typical ContentControl weakness Inefficiencies New Procedures Audit Issues Problems Management no realising impact of weakness Costs of implementation Management Letter
  • Typical ContentControl weakness Inefficiencies New Procedures Audit Issues Problems Management no realising impact of weakness Costs of implementation Inconvenience to client Management Letter
  • Communicating IC significant deficiencies- ISA 265 & ISA 260 (new) -
  • Communicating IC significant deficiencies- ISA 265 & ISA 260 (new) -
  • Communicating IC significant deficiencies- ISA 265 & ISA 260 (new) - A/C Policy in framework not used by us
  • Communicating IC significant deficiencies- ISA 265 & ISA 260 (new) - A/C Policy in framework not used by us
  • Communicating IC significant deficiencies- ISA 265 & ISA 260 (new) - A/C Policy Document in framework oral not used by us communications
  • Communicating IC significant deficiencies- ISA 265 & ISA 260 (new) - A/C Policy Document in framework oral not used by us communications
  • 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