.............................................................. .42-.43
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AUS 304: Knowledge of the Business1....................................... .44-.46
AUS 306: Materiality and Audit Adjustments............................ .47
Planning Stage........................................................................... .48-.50
Assessment of Materiality When Evaluating the Results of Audit Procedures..................................................................... .51-.53
AUS 402: Risk
Assessments and Internal Controls2
Inherent Risk.............................................................................. .54
Conrol Risk................................................................................ .55-.59
Detection Risk............................................................................ .60
AUS 214: Auditing in a CIS Environment3................................ .61-.65
AUS 502: Audit Evidence4......................................................... .66-.70
AUS 512: Analytical Procedures
Analytical Procedures in Planning the Audit............................. .71
Analytical Procedures as Substantive Procedures...................... .72-.75
Analytical Procedures as Part of the Overall Review................ .76
AUS 514: Audit Sampling and Other Selective Testing Procedures.............................................................................. .77-.79
AUS 526: Auditing Fair Value Measurements and Disclosures .80-.84 1 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 Paragraphs .44 to .46 of this AGS will be withdrawn when AUS 402 becomes effective.
2 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 Paragraphs .54 to .65 of this AGS will be withdrawn when these new AUSs become effective.
3 See footnote 3.
4 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 revised AUS becomes effective.
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AUS 518: Related Parties.......................................................... .85-.87
AUS 706: Subsequent Events
Subsequent Events Between the Period-end and the Date of the Auditor’s Report................................................................ .88-.91
Subsequent Events Between the Date of the Auditor’s Report and the Financial Report Being Issued.................................... .92-.93
AUS 708: Going Concern.......................................................... .94-.97
AUS 520: Management Representations................................... .98-.101
AUS 702: The Audit Report on a General Purpose Financial Report...................................................................................... .102
Scope Limitations.............................................
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