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- 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    Time...
What do you say?   Operational           Matters Arising     Issues               From AuditHow Audit is Conducted    Time...
What do you say?   Operational           Matters Arising     Issues               From AuditHow Audit is Conducted   Manag...
What do you say?   Operational            Matters Arising     Issues                From AuditHow Audit is Conducted     M...
What do you say?   Operational            Matters Arising     Issues                From AuditHow Audit is Conducted     M...
What do you say?   Operational            Matters Arising     Issues                From AuditHow Audit is Conducted     M...
- Who to? -Management                  Charged                              with                           Governance
- Who to? -Management                         Charged  About the audit    operations                                     w...
- Who to? -Management                         Charged  About the audit    operations                                     w...
- Who to? -Management                         Charged  About the audit    operations                                     w...
- Who to? -Management                         Charged  About the audit    operations                                     w...
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...
Typical ContentControl weakness  Inefficiencies New Procedures   Audit Issues                   Problems Management no rea...
Typical ContentControl weakness  Inefficiencies New Procedures   Audit Issues                   Problems Management no rea...
Typical ContentControl weakness  Inefficiencies New Procedures   Audit Issues                   Problems Management no rea...
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        or...
Communicating IC significant deficiencies- ISA 265 & ISA 260 (new) -      A/C Policy      Document    in framework        or...
Communicating IC significant deficiencies- ISA 265 & ISA 260 (new) -      A/C Policy      Document       Communicate    in f...
P7 reports to management
P7 reports to management
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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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