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Audit Manual 2014-2015 Small and Medium Enterprises

Audit Manual 2014-2015 Small and Medium Enterprises

An audit is an independent examination of the financial statements to enhance the degree of confidence of intended users in the financial statements. This is achieved by the expression of an opinion by the auditor on whether the financial report is prepared, in all material respects, in accordance with an applicable financial reporting framework. An audit provides reasonable assurance. To be in a position to express an audit conclusion in the positive form required in a reasonable assurance engagement, it is necessary for the auditor to obtain sufficient appropriate evidence as part of a systematic engagement process involving the following:

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• Obtaining an understanding of the subject matter and other engagement circumstances which, depending on the subject matter, includes obtaining an understanding of internal control.

• Based on that understanding, assessing the risks that the subject matter information may be materially misstated.

• Responding to assessed risks, including developing overall responses, and determining the nature, timing and extent of further procedures.

• Performing further procedures clearly linked to the identified risks, using a combination of inspection, observation, confirmation, re-calculation, re-performance, analytical procedures and enquiry. Such further procedures involve substantive procedures including, where applicable, obtaining corroborating information from sources independent of the responsible party, and depending on the nature of the subject matter, tests of the operating effectiveness of controls.

• Evaluating the sufficiency and appropriateness of evidence.

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Download Audit Manual 2014-2015 Small and Medium Enterprises

Audit Manual 2014-2015 Small and Medium Enterprises

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