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Compilation and review of financial statements Reporting on comparative financial statements Review of interim financial information Letters for underwriters Attest engagements Engagement acceptance and understanding the assignment Planning and supervision Audit risk Fraud risk Compliance with laws and regulations Assessing the risks of material misstatement Internal control Responding to the assessed risks of material misstatement A 9. All rights reserved. Audit evidence Audit procedures by transaction cycle Other audit procedures Evaluating audit findings Appendix I: Financial ratios Appendix II: Control procedures and tests of controls Audit sampling Internal control communications Communication with those charged with governance Management representations Professional responsibilities Audit documentation The effect of information technology on the audit Government auditing Quality control standards A Class question explanations CQ-1 Glossary Glossary-1 Index The purpose of an Audit The purpose of an audit is to provide financial statement users with an opinion on whether the financial statements are presented fairly, in all material respects, in accordance with the applicable financial reporting framework.
PA s s K e y The applicable financial reporting framework is the financial reporting framework that is acceptable in view of the nature of the entity and the objective of the financial statements, or that is required by law or regulation.
Acceptable financial reporting frameworks include general purpose frameworks designed to meet the needs of a wide range of users e. GAAS does not make any reference to compliance frameworks because all financial reporting frameworks used in the United States are fair presentation frameworks. A fair presentation framework is a financial reporting framework that requires compliance with the requirements of the framework and: — acknowledges explicitly or implicitly that to achieve fair presentation of the financial statements, it may be necessary for management to provide disclosures beyond those specifically required by the framework; and — acknowledges explicitly that it may be necessary for management, in extremely rare circumstances, to depart from a requirement of the framework to achieve fair presentation of the financial statements.
Audit Function Adds "credibility" The auditor's report gives credibility to the financial statements.
The auditors, as a group independent of management, have an objective view and can report on a company's activities without bias or conflict of interest. Without a report from an independent auditor, a company's financial statements would be meaningless, because the public would have little faith in financial statements issued by the inherently biased company.
Responsibilities The financial statements of an enterprise are prepared by the management of the enterprise, not by the independent auditor.
Further, the financial statements are the product and property of the enterprise; the independent auditor merely audits and expresses an opinion on them. Management Responsibilities An audit is conducted on the premise that management and, when appropriate, those charged with governance, are responsible for: a. PA s s K e y The preparation and fair presentation of the financial statements requires: 1. Auditor Responsibilities The auditor is responsible for expressing an opinion on the financial statements based on the audit.