./-6 .1724 - - PowerPoint PPT Presentation

• !

"#

$%&'() *!!

&)$(&+%,) )+ !

)!! !

+! )+ !

• +! )+ !

)'''(-! &)+.//0

)) * !! ! 12$3 4+!!)')

5!3)*&!3%(& )!

./-6

./-6

.1724

• 6.1-212
• !

""

• 861.24"
• 86192# "
• 861-/2 $ %%

%&' ! ()+ )! ' ! :+)% +1:2 /-499

• ! )) *12
• //4999

67 ! $), .///4.;99 .

• ! $),

**( !12 .///4.;99 . ! !! **( !12 6///46;99 . ! + $)!12 8///48;99 . ! +) 12

:

+%-4 :+)% +')(!

&'()! $),!'<)!)+ ) )+ '() !! +$)! **( !

%4 '++ **( !+) *

) *&)!3*) ) * ='-8/9 3>)$4 &$)*) *) *

• 3>)$4 &$)*) *) *

')(?!!& !)3)+))!')!!%!(' @+)% +'A

)!')!)+') )+) '() $),!')!)+') )+) '() !! +!$)! **( !

5

• 34)$)!)
• //4-99 %!

/ .//4.99 5 +) )&+!!& !)3)+))! 9 6//4899 )!B!!!!( !& ! ; 6//4899 )!B!!!!( !& ! !!!!)!B! ; C//4C99 )$)

• ;//4;99 !) *B'!

6 7//4799 ) +!) ! &) * C 0//4099 &)+)D! 6

5 "

• 34)$)!)

.// Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing .-/ Agreeing the terms of Audit Engagement ../ Quality Control for an Audit of Financial Statements .6/ Audit Documentation .8/ The Auditor’s Responsibility to consider Fraud in an Audit of Financial Statements .C/ Consideration of Laws and regulations in an Audit of Financial Statements .;/ Communications with Those Charged with Governance .;C Communicating Deficiencies in Internal Control .99 Responsibility of Joint auditors

E E

• 34)$)!)

6// Planning an Audit of Financial Statements 6-C Identifying and assessing the Risks of Material Misstatement through understanding the entity and its Environment Environment 6./ Materiality in Planning and Performing an Audit 66/ The Auditor’s Response to Assessed Risks 8/. Audit consideration relating to entities using Service Organisations 8C/ Evaluation of Misstatements identified during the Audit

• 34)$)!)

C//

Audit Evidence

C/-

Audit Evidence – Specific Considerations for Selected Items”

C/C C/C

External Confirmations

C-/

Initial Engagements – Opening Balances

C./

Analytical Procedures

C6/

Audit Sampling

C8/

Auditing accounting estimates, including Fair Value Accounting estimates, and related disclosures

• 34)$)!)

CC/ Related Parties C;/ Subsequent Events C;/ Subsequent Events C7/ Going Concern C0/ Written Representations

5 E <

• 34)$)!)

;// Using the Work of Another Auditor ;// Using the Work of Another Auditor ;-/ Using the Work of Internal Auditors ;./ Using the Work of an Auditor’s Expert

5

• 34)$)!)

7// Forming an Opinion and Reporting on Financial Statements 7/C Modifications to the Opinion in the Independent Auditor’s Report 7/; Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor 7-/ Comparative Information—Corresponding Figures and Comparative Financial Statements 7./ The Auditor’s Responsibility in relation to other information in Documents containing Audited Financial Statements

F

• 34)$)!)

0// Audits of Financial Statements Prepared in

Accordance with Special Purpose Framework Framework

0/C Special Considerations—Audits of Single

Financial Statements and Specific Elements, Accounts or Items of a Financial Statement

0-/ Engagements to Report on Summary

Financial Statements

55

• 34)$)!)

.8// **( !$),) )+

( ! ( !

.8-/ $),' )() )+

'() '(3% & )' )%

55

• 34)$)!)

68// G() ) '!&)$ 68// G() ) '!&)$

) )+ '()

68/. !! &! +!

$)* )!)

• 34)$)!)

88// **( !'(*4 88// **( !'(*4

& !*) * ) )+ '()

88-/ **( !(&)+

) )+ '()

• + ) * +)

. "!)) )&+!5$ ) * + ) 6 ( ) 6 ( ) 8 &) * C (&+) * ; +%)+! 7 :+)%!! ) +) (!' +) **( 9 (( )) ,) *(

• /

+)$)

• !)) ') +)
• .

+ +$+)

• 6

&)!)!B *(

• 6

&)!)!B *(

• 8

+)) '() +*% $) (

• C

E ,+*' )%)! $) (

• ;

!) *B' G&

• 7

!)) ',! *+) !) +)

+)!

• B ( )!

,B

<$B+)!++

)+!!!$)'%

)!!!$)'%

• B !!%

)')!= &! ) '( ( *(

G + ')() ! (&+%,)!

()

&(>) H+ ,( I9-90--/760;7

&'()*+,-". &'()*+,-".