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审计与鉴证指南声明:Auditing and Assurance Guidance Statement AGS [6]

论文作者:留学生论文论文属性:报告 Report登出时间:2011-02-18编辑:anterran点击率:18694

论文字数:13860论文编号:org201102180911586151语种:英语论文 English地区:澳大利亚价格:免费论文

附件:20110218091158655.pdf

关键词:Auditing and Assurance GuidanceStatementAGS

ocumentation.
.18 The impact of the owner-manager and the potential for management override of internal controls on the audit depend to a great extent on the integrity, attitude, and motives of the owner-manager. As in any other audit, the auditor of a small entity exercises professional
AGS 1048 “THE SPECIAL CONSIDERATIONS IN THE AUDIT OF
SMALL ENTITIES”
- 9 -
scepticism. The auditor neither assumes that the owner-manager is dishonest nor assumes unquestioned honesty. This is an important factor to be considered by the auditor when assessing audit risk, planning the nature and extent of audit work, evaluating audit evidence, and assessing the reliability of management representations.
Commentary on the Application of Auditing and Assurance Standards
.19 The commentary that follows provides guidance on the application of AUSs to the audit of a small entity. This guidance is a supplement to, and not a substitute for, the guidance contained in the relevant AUS and takes account of the special considerations relevant to the audit of small entities. For the specific requirements of AUSs, the auditor refers to the AUS concerned. Where an AUS is, in principle, applicable to the audit of the financial report of small entities and there are no special considerations applicable to the audit of a small entity, no guidance is given in respect of that AUS.
AUS 204: Terms of Audit Engagements
.20 In many cases, owner-managers of small entities are not fully aware of their own responsibilities or those of their auditors. In particular, owner-managers may not appreciate that the financial report is their responsibility, particularly where the owner-manager has outsourced the preparation of the financial report.
.21 One of the purposes of an engagement letter is to communicate clearly the respective responsibilities of the owner-manager and the auditor. The Appendix to AUS 204 provides an example of an audit engagement letter.
.22 Paragraph .06 of AUS 204 states that the auditor may wish to include in the engagement letter the auditor’s expectation of receiving written confirmation concerning representations made in connection with the audit. AUS 520, “Management Representations” requires the auditor to obtain evidence that management acknowledges its responsibility for the fair presentation of the financial report in accordance with the relevant financial reporting framework, and has approved the financial report. Other AUSs require certain specific representations. The auditor may consider including in the engagement letter an indication of the anticipated matters on which management representations will be obtained. This provides an opportunity for the auditor to discuss with the owner-manager at the outset of the engagement the reasons for obtaining such representations and the potential impact on the auditor’s report should such representations not be obtained, which
AGS 1048 “THE SPECIAL CONSIDERATIONS IN THE AUDIT OF
SMALL ENTITIES”
- 10 -
may help to avoid a problem arising as the audit is nearing completion. It will also help the auditor consider audit and reporting implications if the owner-manager cannot make or refuse to make the necessary representations.
.23 In some cases the auditor may determine that it will not be possible to obtain sufficient evidence to form an opinion on the financial report because of weaknesses that may arise from the characteristics of the small entity. In these cir论文英语论文网提供整理,提供论文代写英语论文代写代写论文代写英语论文代写留学生论文代写英文论文留学生论文代写相关核心关键词搜索。
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