Final review of the financial statements, Auditing

Assignment Help:

Final Review of the Financial Statements

The work we have considered so far has shown which the auditor first gathers facts that the enterprise and the environment it operates in. The next level was the gathering of audit evidence about individual items and groups of items which together form the accounts. We then find that the auditor is in a position of knowing that he has enough evidence to substantiate the detail of such accounts. He then requires forming an opinion as to where the accounts as a entire contain specific qualities and whenever a final review is carried out.

This is a level of the audit carried out through senior members of the audit team via the financial statements. This is supplementary to the analytical review procedures carried out as part of substantive tests. The purposes of this review are:

i. To give audit evidence through determining whether the financial statements give information that is internally consistent along with other information in the possession of the auditor or

ii. To determine if the financial statements have been prepared also via acceptable accounting policies, they comply along with IFRS and other requirements and such there is adequate disclosure of all relevant matters.


Related Discussions:- Final review of the financial statements

Audit evidence, four factors which influence the reliability of audit evide...

four factors which influence the reliability of audit evidence

King&queen, a) Would King & Queen be liable to EFL? Provide specific case ...

a) Would King & Queen be liable to EFL? Provide specific case references to support your answer.

Verification work - audit process, Verification Work - Audit Process A...

Verification Work - Audit Process At the same time the audit process will need verification work as an example: examination of costing records, allocation and verification of

Detail work on stocks - audit of current assets, Detail work on stocks - Au...

Detail work on stocks - Audit of Current Assets Detail work on stocks is imperative in an audit, since there are other review tests that are equally important and these includ

Management representations as source of audit evidence, Management Represen...

Management Representations as a Source of Audit Evidence International Standard on Auditing as abbreviated ISA 580 Management Representations gives guidance and standards on t

Measures taken by the individual auditor, Measures To Be Taken By the Indiv...

Measures To Be Taken By the Individual Auditor Proper recruitment and training of all staff; Allocating staff to particular audits where they have the appropriate skills;

What does an internal audit charter contain, This charter defines the missi...

This charter defines the mission, independence and objectivity, scope and responsibilities, authority, accountability and standards of the Internal Audit function. A charter i

Contingencies and provisions, Contingencies and Provisions (i) Receive...

Contingencies and Provisions (i) Receive the client's schedule of provisions and seek and contingencies supporting documentation in the form of legal opinions, correspondence

Auditing, State the FIVE threats contained within Auditor''s Code of Ethics...

State the FIVE threats contained within Auditor''s Code of Ethics and Conduct and for each threat list ONE example of a circumstance that may create the threat.

When does an audit trail start, Question: Explain the type of audit con...

Question: Explain the type of audit conducted by the sponsor when he suspects or comes to know that the site will be audited by FDA. A Mention type of audit conducted by the

Write Your Message!

Captcha
Free Assignment Quote

Assured A++ Grade

Get guaranteed satisfaction & time on delivery in every assignment order you paid with us! We ensure premium quality solution document along with free turntin report!

All rights reserved! Copyrights ©2019-2020 ExpertsMind IT Educational Pvt Ltd