2500008
Descrição
Mapa Mental por Patsy Baker, atualizado more than 1 year ago
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Criado por Patsy Baker
mais de 9 anos atrás
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External Audit
- Duties of Auditor
- Consider if the FS show a true and fair
view of business activities
- Check the FS have been prepared in
accordance with relevant legislation
- Ensure proper records are kept
- Adequate information provided
- FS must agree with accounting records
- Annual report is consistent with FS
- Annual report is consistent with FS
- FS must agree with accounting records
- Adequate information provided
- Ensure proper records are kept
- Check the FS have been prepared in
accordance with relevant legislation
- Consider if the FS show a true and fair
view of business activities
- The independent examination of
and expression of an opinion on
the FS of an entity
- ISA 700 requires the auditor to give a
clear opinion on the FS as a whole
- ISA 700 requires the auditor to give a
clear opinion on the FS as a whole
- Rights of an Auditor
- Access to company books, records
and documents
- Receive notice of and attend board
meetings
- To speak at meetings
- Obtain information and explanations
from company officers when required
- Obtain information and explanations
from company officers when required
- To speak at meetings
- Receive notice of and attend board
meetings
- Access to company books, records
and documents
- 4 Types of opinion
- Unmodified Opinion
- Concludes that FS give
a fair and balanced
view
- Concludes that FS give
a fair and balanced
view
- Adverse Opinion
- FS do not show a true and fair view
- FS do not show a true and fair view
- Disclaimer of Opinion
- Unable to obtain sufficient evidence to be able to give an
opinion as circumstances could be material and pervasive
- Unable to obtain sufficient evidence to be able to give an
opinion as circumstances could be material and pervasive
- Qualified Opinion
- FS show a true and fair view with the exception
of....... which is material and pervasive
- FS show a true and fair view with the exception
of....... which is material and pervasive
- Unmodified Opinion
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