Acca aa s21 Notes


WHEN YOU FINISHED THIS CHAPTER YOU SHOULD ATTEMPT THE



Download 2,5 Mb.
Pdf ko'rish
bet47/118
Sana01.05.2022
Hajmi2,5 Mb.
#601550
1   ...   43   44   45   46   47   48   49   50   ...   118
Bog'liq
ACCA-AA-S21-Notes

WHEN YOU FINISHED THIS CHAPTER YOU SHOULD ATTEMPT THE 
ONLINE AA MCQ TEST
 
September 2021 to June 2022 exams
Watch our free ACCA AA lectures
48


Only on 
OpenTuition
you can find: Free ACCA notes 

Free ACCA lectures 

Free ACCA tests 

Free ACCA tutor support 

The largest ACCA community
Chapter 8
THE STAGES OF AN AUDIT – AFTER 
APPOINTMENT
1. Overview
Plan the audit
Understand entity
Assess risk of material misstatement
Respond to risk
Expect effective controls
Expect ineffective controls
Unsatisfactory
Tests of controls
Report significant deficiencies 
to those charged with 
governance
Satisfactory
Full substantive 
procedures
Reduced substantive 
procedures
Overall review of FS
Report to management
Auditor’s report
Appointment
September 2021 to June 2022 exams
Watch our free ACCA AA lectures
49


Only on 
OpenTuition
you can find: Free ACCA notes 

Free ACCA lectures 

Free ACCA tests 

Free ACCA tutor support 

The largest ACCA community
All audits start by:

Planning

Understanding.
After these stages, the auditor can assess the risk of material misstatement and respond to that risk. 
We will see later how the risk of material misstatement can be broken down into several causes, but if 
you are dealing with a relatively new company with inexperienced staff, and which has high value, 
portable inventory and many cash transactions, you will probably see that the risk of material 
misstatement is relatively high. Audit work must then be planned to reduce the risk of material 
misstatement finding its way into the financial statements.

Download 2,5 Mb.

Do'stlaringiz bilan baham:
1   ...   43   44   45   46   47   48   49   50   ...   118




Ma'lumotlar bazasi mualliflik huquqi bilan himoyalangan ©hozir.org 2024
ma'muriyatiga murojaat qiling

kiriting | ro'yxatdan o'tish
    Bosh sahifa
юртда тантана
Боғда битган
Бугун юртда
Эшитганлар жилманглар
Эшитмадим деманглар
битган бодомлар
Yangiariq tumani
qitish marakazi
Raqamli texnologiyalar
ilishida muhokamadan
tasdiqqa tavsiya
tavsiya etilgan
iqtisodiyot kafedrasi
steiermarkischen landesregierung
asarlaringizni yuboring
o'zingizning asarlaringizni
Iltimos faqat
faqat o'zingizning
steierm rkischen
landesregierung fachabteilung
rkischen landesregierung
hamshira loyihasi
loyihasi mavsum
faolyatining oqibatlari
asosiy adabiyotlar
fakulteti ahborot
ahborot havfsizligi
havfsizligi kafedrasi
fanidan bo’yicha
fakulteti iqtisodiyot
boshqaruv fakulteti
chiqarishda boshqaruv
ishlab chiqarishda
iqtisodiyot fakultet
multiservis tarmoqlari
fanidan asosiy
Uzbek fanidan
mavzulari potok
asosidagi multiservis
'aliyyil a'ziym
billahil 'aliyyil
illaa billahil
quvvata illaa
falah' deganida
Kompyuter savodxonligi
bo’yicha mustaqil
'alal falah'
Hayya 'alal
'alas soloh
Hayya 'alas
mavsum boyicha


yuklab olish