英语论文网

understood. In order to ensure that the representations are meaningful, the auditor considers explaining these matters to management before the representations are obtained.
APPENDIX 2
WHERE TO FIND SMALL ENTITY AUDIT CONSIDERATIONS
The table below lists the AUSs on which the AuASB has prepared small entity audit considerations, and provides an indication of where the considerations can be found.
AUS
Title
Where to Find Small Entity Considerations
204
Terms of Audit Engagements
AGS 1048
206
Quality Control for Audit Work
AGS 1048
208
Documentation
AGS 1048
210
The Auditor’s Responsibility to Consider Fraud and Error in an Audit of a Financial Report
AGS 1048
218
Consideration of Laws and Regulations in an audit of a Financial Report
AGS 1048
710
Communicating with Management on Matters Arising from an Audit
AGS 1048
302
Planning
AGS 1048
304
Knowledge of the Business
AGS 1048
AUS 402, “Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement” issued in February 2004 contains special considerations in the audit of small entities and is applicable for audits of a financial report for periods commencing on or after 15 December 2004. Paragraphs .44 to .46 of AGS 1048 will be withdrawn when the new
AUS Title Where to Find Small Entity
Considerations
AUS becomes effective.
306
Materiality and Audit Adjustments
AGS 1048
402
Risk Assessments and Internal Controls
AGS 1048
AUS 402, “Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement” and AUS 406, “The Auditor’s Procedures In Response to Assessed Risks” issued in February 2004 contain small entity audit considerations and are applicable for audits of a financial report for periods commencing on or after 15 December 2004. Paragraphs .54 to .60 of this AGS will be withdrawn when the new AUSs become effective.
214
Auditing in a CIS Environment
AGS 1048
AUS 402, “Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement” and AUS 406, “The Auditor’s Procedures In Response to Assessed Risks” issued in February 2004 contain small entity audit considerations and are applicable for audits of a financial report for periods commencing on or after 15 December 2004. Paragraphs .61 to .65 of this AGS will be withdrawn when the new AUSs become effective.
502
Audit Evidence
AGS 1048
AUS 502, “Audit Evidence,” which was revised and issued in February 2004, contains small entity audit considerations and is applicable for audits of a financial report for periods commencing on or after 15 December 2004. Paragraphs .66 to .70 of this AGS will be withdrawn when the
AGS 1048 “THE SPECIAL CONSIDERATIONS IN THE AUDIT OF
SMALL ENTITIES”
- 42 -
AUS Title Where to Find Small Entity
Considerations
revised AUS 502 becomes effective.
512
Analytical Procedures
AGS 1048
514
Audit Sampling and Other Selective Testing Procedures
AGS 1048
526
Auditing Fair Value Measurements and Disclosures
AGS 1048
518
Related Parties
AGS 1048
706
Subsequent Events
AGS 1048
708
Going Concern
AGS 1048
520
Management Representations
AGS 1048
702
The Audit Report on a General Purpose Financial Report
AGS 1048
212
Other Information in Documents Containing Audited Financial Reports