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Complete part (A) of the homework as instructed. Which assertions are most likely to be misstated?
New part (B): For each assertion in part (a), identify the audit procedure you would use to collect persuasive evidence. Try and be as specific as possiblem don't just say "documentary" for example, tell me exactly what sort of document would you be looking at?
(a) They are asking for the TYPES of evidence here - documentary, computational etc
(b) I'd have a read of ASA520 - it could be helpful 5.35 Instead of applying ASA 600, use ASA 610 for this question. When would we decide not to use the work of the internal auditor?
Describe and evaluate this type of internal audit. What types of organisation would it be most useful for?
Code of Ethics for Professional Accountants
Prepare Swag's consolidated balance sheet
Notable operational challenges for 4X Heavy Ltd faced in 2012/2013 were but not limited to
Audit partner is concerned about his lack of knowledge of the industry the company is operating in, state of the company's industry and associated risk factors
Prepare a memo to the audit partner on the ‘state of the company's industry' and associated risk factors.
State whether Event is adjusting or non-adjusting event.
As a consequence an accounts payable clerk and financial accountant were made redundant from the business during the year.
To identify principal audit risk and corresponding audit procedures
Show the audit inherent risk and rate the risk as low, medium or high.
Explain the role of the following three 'bodies' in National Health Reform
Prepare a memo on the 'state of the company's industry' and associated risk factors.
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