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The auditor's report summarizes that management is responsible for the company's financial statements and the auditor is responsible for expressing an opinion on the statements based on their audit. The auditor was unable to gather all necessary evidence regarding a foreign affiliate investment and earnings. As a result, the auditor's opinion is that except for any adjustments that might have been needed regarding the foreign affiliate, the financial statements present fairly the company's financial position, results of operations, and cash flows in accordance with accounting standards.
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This document outlines the procedures for finalizing an audit, including:
1) Performing final analytical reviews to assess reasonableness of accounting estimates and consistency with prior periods and forecasts.
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3) Completing questionnaires to ensure compliance with auditing standards and that all necessary procedures were performed.
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The document summarizes the key changes introduced by the Standards on Auditing (SA) 700 (Revised), SA 705, and SA 706 issued by the Auditing and Assurance Standards Board of the Institute of Chartered Accountants of India regarding the format and content of audit reports. Specifically, it provides a comparative analysis of the old versus new audit report formats, explains the types of modified audit opinions under SA 705, and the use of emphasis of matter and other matter paragraphs in audit reports as per SA 706. The document aims to explain the implications of the revised standards for auditors in India.
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The document discusses audit evidence, which is information used by an auditor to arrive at conclusions to support the audit opinion. It should be sufficient and appropriate. Sufficiency refers to quantity and appropriateness to quality and relevance. The auditor considers inherent risk, control risk, materiality, and other factors to judge sufficient and appropriate evidence. Evidence comes from tests of controls, substantive procedures, and inquiries. It is used to evaluate financial statement assertions like existence, completeness, and valuation of assets and liabilities.
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This document outlines the steps of an auditing assignment submitted by four students to their professor. It describes the six main phases of an audit: 1) planning, 2) gathering evidence, 3) evaluating evidence, 4) field work, 5) issuing a report, and 6) follow up. Key aspects of each phase are defined, such as preparing an audit program during planning, obtaining sufficient and competent evidence during field work, and verifying resolution of findings during follow up.
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This SOP describes the procedure for following up on site audit findings. The auditor will prepare a draft audit report within a specified number of working days and ensure corrective actions are prepared and implemented by the site within required timelines. All corrective action documentation will be filed in the audit file. Once all issues have been resolved, copies of the report will be recalled and filed securely along with an audit log listing audited studies and sites.
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The document provides guidance on writing internal audit reports. It discusses what an audit report is, its purpose, and key components. An audit report summarizes an audit's work, findings, and recommendations. It follows a four-step process: identifying issues, analyzing root causes, recommending corrections, and obtaining management responses. The document outlines the typical structure and contents of an audit report, including disclosing findings, describing findings in detail, and making suggestions. It also discusses report drafting, communication, and distribution processes to ensure reports reach the intended users.
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The completion stage of an audit involves final steps before issuing an audit report. It includes reviewing post-balance sheet events and the financial statements, obtaining a management representation letter, sending a letter to management, noting items to follow up on in the next audit, and preparing a summary of any unadjusted errors. The auditor seeks to identify any necessary adjustments to the financial statements, ensure compliance with standards and regulations, and communicate areas for improvement to management.
Audit programme
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Audit report
An audit report summarizes an auditor's examination of a company's financial statements. It assesses whether the statements are fairly presented in accordance with accounting standards. The report includes an introduction stating management and auditor responsibilities. It describes the audit scope and provides an opinion on whether the financial statements achieve a true and fair view. The report is addressed to shareholders and dated and signed by the auditor.
Chapter 4
This document defines and compares subsequent events and after balance sheet events. It discusses the differences between them, provides examples of types of each, and outlines the auditor's procedures to identify subsequent events. It also reviews audit working papers, evaluates audit results, and ensures proper disclosures and compliance. The document describes communications between the auditor and client, including engagement letters, attorney response letters, and management letters.
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- 8. Opinion only Scope and opinion When the auditor has been unable to accumulate all of the evidence required by generally accepted auditing standards
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