Evaluate Audit Findings, Communications, and Reporting Flashcards
How do we evaluate audit findings, communications, and how do we report them?
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How do we perform overall analytical procedures?
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How do we evaluate sufficiency and appropriateness of audit evidence?
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How do we document engagement conclusions?
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How do we evaluate whether audit documentation is in accordance with professional standards?
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How do we review work performed by others, including specialists and other auditors, to provide reasonable assurance that objectives are achieved?
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How do we document a summary of uncorrected misstatements and related conclusions?
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How do we evaluate whether financial statements are free of material misstatements?
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How do we consider the entity’s ability to continue as a going concern?
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How do we consider other information in documents containing audited financial statements (e.g. supplemental information and management’s discussion and analysis)?
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How do we retain audit documentation as required by standards and regulations?
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How do we prepare communications?
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How do we prepare reports on audited financial statements?
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How do we prepare reports required by government auditing standards?
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How do we prepare reports on compliance with laws and regulations?
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How do we prepare reports on internal control?
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How do we prepare reports on the processing of transactions by service organizations?
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How do we prepare reports on agreed-upon procedures?
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How do we prepare reports on financial forecasts and projections?
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What are financial forecasts and projections used for?
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How do we prepare reports on pro forma financial information?
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What is pro forma financial information?
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What are special reports?
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What are reissue reports?
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How do we prepare special reports?
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How do we prepare reissue reports?
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How do we communicate internal control related matters identified in the audit?
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How and why do we communicate with those charged with governance?
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How do we deal with subsequent discovery of facts existing at the date of the auditor’s report?
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How do we deal with considerations after the report date of omitted procedures?
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