Module 21 Flashcards
1
Q
materiality at completion
A
calculate reporting materiality
evaluate whether sufficient evidence was gathered
evaluate effect of unadjusted misstatements
2
Q
going concern at completion
A
evaluate directors assessment
consider impact of evaluation on audit report
3
Q
overall analytical review at completion
A
if financial statements are consistent with auditors understanding
no obvious inconsistencies
4
Q
subsequent events at completion
A
written representations from those charged with governance, required by other ISAs, support other audit evidence
