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    AUDTHEO Reviewer PDF

    Uploaded by

    Pattypat Maranan

    Copyright:

    © All Rights Reserved
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    il | j i ail: RE GEN PRNCPLES GOVERNING Fs AUDIT SHAS T Compl th Cade al hes by BOA Tra dda ol prlemans) Tedependent Audtor 2. Conduct audi in accord wth PSA [__biererdent Autor] 1 CENERAL STANDARDS. r 1 a ‘Tosalel Seeing & Proficiency [fates a aetenate roe Retteleed fae REASONS FOR FS AUDIT eee T Gre of tern botever nel inl csrolConideration ben de econo vow Bera titier a 2. STN OF ROR ty jereviders Inconsistency Seni ante tee one THEORETICAL FRAMEWORK ( Snecma = ‘of periods Samaroo | (cme || (seer a | Taremive ari octvencire 7] | | bhetnances Set et atee sis SRT Coa om ator ond cnt 2" iesgmon cppscation (St conta moy ex) EAS aes eters 3. Inborent mttions of fens accounting 4. Bleaive Kc reduces possbty of erors & —eticaees tepemacna fetcong rae =a toon S°GAAP or Breas nf resent 2 Mita ected te ke ek har neon | soutue cheldins hike hae athe Sheed earner Sega ms tones i knonn condone the cetry Lissette | g Se Paes pate iene (ne Repering odence J Jtroduction te efssnrance, efuditing and Relted Sewices @ PHIL STANDARDS ON AUDITING. ANCE REVEW OTHER ASSIRANKE NON.AE QGLATED SERVES TAP COMPILATION ‘GUALITY CONTROL watTeteend a FRine mnt uw ane 12. Encl Recaroment 5 ecennce © Contraonce of Chat Relator ego hid Rot a wmopendonce (Gite ove pany doges yo OR as an ‘Perera rom or ig ee ‘ody o° appro by the Board or Be ly auhotted tepesecatve ough the ‘valuation o! QC bythe CPA “by ORC ELENENTS OF AORANCE ENGAGEMENT TA ree poy lain ASEAN REST ned 2 homo vies mater’ 3 Seana 4 Sica ooronite evidence 8. Wier eaneorce open "ASSURANCE AND REPORT. : A: High, but not absol Repamve Nora ac Repo) cet 1: Moderate BE Negri Aenearce Rerew Repo RON PROCEDURE K No Assurance Report of Focus Frdings 4, COMPUATION TANo Assurance. R:Complion Report 2 peal Tacs tines i ae Speedie Nshing hs come to cu atom” Lined AE FESS nw I pcahore shoud acces AE ort he protione't condunces cba comune amen “Schon raoguae AE NAB come wn Siagets Geamnce ond macnn SERIES eves anesucon ae Pras a Tha, te Jiicduction Te efsswrance, cfudiling and eliled Sewices ©@ "BERS TUG Ergeyeren io Comte Foon ite gecounon SOU cotan ros onadar ct ep sbeour “Reesor may occ on So em, ‘pod roedaes cee sche ras rae {fiated denn amour ovbens of Swot Repo on AUP om nena o be dated ot © (geTiecleed poms wer acre he raion BRM Due ined ion ar oan grove he eats “soyed by he company to sfeguos i arte For aren Times ston tte meg rom sevioke seaman tel Riso yor may not be indent of ite Cowman, SESE et ta tierce Cetin etmenstsaed acts Tem Sauce eee mero ea on aSnmeaeieee [Covirvew oF avon process TCCEPTING ANENGAGEMENT | | [ENGAGEMENT LETTER ee ees | ee we Barteria | | PERE | Comatatan to Aeete a.WereeuNee”®** ie ‘ory Tepe x ther commune anon the Our ae se Sree UE egitecorncr et getieeyanee | | | spate Nea CEMENT ea aioe ae arg Someone ey Ck Con Sige ae jammer S Bateman i Nenogement cierony gay edo foo seplamereh and he Sw “Comenteon bi PA and A can thar be itn Smet raion engagement ler & woking "Rethabiny -odequory of exouning {Stor eased yh oo tH ite eat recmnanded on) Bee DUMe Bea ume [ADEQUATE PLANNING IMPORTANCE] Lapmenae aero x devtedic pont Ts Want pctred lame ven Syma coninnd el DS Smart i conduted it & tect OBTAINING SUFACINT UNDERSTANDING terms 8 trea ads ick Esa chewy in ston apaeton to pola 3. SEgeter ws anh wid bane Pinsoncora meow fst pfomance INITIAL AUDIT PLANNING MATTERS, 2 Ustormneig tered cor ‘Doreen cn otra oat stay ££ RaU Aeteatmen Progedre GAT (Sees a 7 ‘aed e Tnacer Sesame ete May Sheer alerts mately wets cognate yoresed aguas art Sgnifont ‘epoch ing es Inde FS eo be tein’ [a oe i 2 iE | Linas of lca wih hot 1 2iReipeat Peres, ene eng TIME BuoGEr 1 Tie omits of lt out “tiene ounces he lnc of eee Ae Deyelping on oro ooh sraagy lve sone? ‘peda ond vope ot exon he NE ote van SEE aie en $B reese thn ln nonce toin “ate Searcy ad AUDI SK: euaor gree on marron seer che Hc wer aor ares "Wek rtcagay cf an aecowsbdoce eidasalvom out emmngtoathw met TESRIRSTW iY co cr i donee otc rw a bu ranted Soe ees cote en Rishon] ae vee BRAIN ume aan onda tat is Siu Sbecwee 2. Baca TCWG, a tr panconl TOS snrs get SK sansa cbmc wna emp ooo £ Fetomng TO seen 5. Botumering crested lve CR "Knsnng CR ond ebay we ntending of K ‘cs oy be pasado ‘Conidentbn of mgures Ph 1 oti Utada Crt “mary sumone ang =" » owe fanocd gee eden Famed Cat i laseeot oe se oF Toei ‘esumeratorw nsec hough # dee | a RRR se Step “Tease Sama men Toate cno ermante eye e)or3 ER at mac cmemnon yw): wee -¥oF ‘ution 2ovone mea cy Speck winago oe, i "Seamer ted mp ier HONCOMPLIANCE : RESP OF AUDITOR Seppe it PB rceedeern ah enh nero meno «The sof asponaany i aga tm ah ron Ens many expasecing ‘er ies eer ea Nat ronconetance oy NO 7 Bikorameng oud kom aot regres ertesncre indore PRD oc ecg td rr eens toed ‘eseeciy ‘ne rN cy Sard ‘Alc rr cle ouericaton of doamatie 2 Utst unary sonore occuring po jot ialyto mete ponsble maaamen doe ay cp a aed eR racgoa hs fom MM neon hod RAIN DUM? Osa Responeen Stal ee gemaecs tetera coat wt be Se crab Fairs dai et be id bat iter ne cents how Ra Serie Connalath hargng sla amo ‘Dabremant Foud pmator outes company Fhe rbesauat corey of a MM dose cate @ rea Bera DUM zag tons resume or ageginltmover to conection fn sa’: do nt ey upon omer upon epesana. gor oko nba for Tig Boraawar Eb inducy Eoumon. scam soe Retnagement-mat heh 40 9 “Reeettpeing eed Se ici entety yhees We aces einen chet imgsttot lgcrg:apetam sepassoee i sents RenminghtgaeT Dara se ET ~eagenetae eases ? witha onsteh 1peTagere ofpemet DC Seen, Fee catia ae coe Se cnt emia eee trad Ave ware opts Spend hy Ean Vmploee stand areata seen BEE gna Samar tee mT PERE es tg Lee A ae SSE EIEN Scenano nied cee pe baat Aaaen ie acer vor = External audit0e Connor £84 on the work wf | “egg cone adton sminehon o Subseques eas tg ite resus of te ours expen wen 32 0h Eee dng ono re ee wh ee td “ates ne Sra ta onder FOS ese A wane “Ehlnpng detrrets ‘i SOA sConttemation effet for extern + owertcge- | _(Miounsd AAS) ite We Fre « WP ineung som tht shoe ‘ation burwovs ning consunors& ited Parone of roteindting powid ero watering trident eating the ee Hae f oestrone roa Bt 9088) Sine atin 8 vmod ers per nt ‘nate sto nate he apes tase ashes tome aa ces eon mores moc {Aevretocuste went 4 Aégemon comple sereas,out-tf t commento Seto tp acy Noes ee “Mesh arrayed prcadur tof Wear Roget sein et | SLE org he CON Geant a "ch RemnOTe the amour indude in te ed tapping widens + agg Recarde "AUDIT SAMPLING 2 ee EERE "CONTROLLING THE RISKS [GONTROUNG SAMPLNG RK STpcwenng he sone nee 2iang evsppopte tele aelcionmatod "APPROACHES TO AUDIT SAMPLING. STATISICAL SAWING NONSTATSTICAL SAMPLING ‘aoe cuore hae Maen sar be ates Tenn Vicon Seven ak toe 1 ASekie bedSos tae trons SEtpeaed Tier Pondston | Sone Si Selon opin oon! AEE ies chases S Sia Titer oars ‘Decide ter 1 accopt account balance at Jory sted oF 1 "hte Eamaton-rterf ousted amcuts lo rtarded amounts 2!Otarnce Exner avenge a ean inbaam eve en 7 A rteonber-ustEopmonsn -P3} new Tretia pout by muri) te Sample ‘Syme nao fey in te PoMONEM| 1 Reo esinaton “mot appropriate when the dy ore neo ‘te compe ‘dow ovr conduson sb te ‘commonly yseo aTRIBINEs SAMPLNG TEawsiONES ‘Caters tension gAMPUNG “enim at ge co Reson seamen se Kometacnigineteeewa-neney oa] Snateretett “Slep the ouditor decides whether to sop Wt te go ante tne © bigterence Eevimatien “mor co fren tere 8 betie an Bey aise ty fw Se onareuingy risatemen amet er eee ae eiea| Soe fates near ze and mente avn oben find tlieas on denonen i a.snmpie me oct! pops desianen rote hema oeuals9yedcermined tea ee Ayudidling in a CIS Enhenmenl ° conversion dot PERSONNEL ¢AULetS teat) te peceesng va Use: Dents 2 Segoe “erste computing cn 6 tporen Sopraer + onal: Computational Random: i Sytem: Freer ERROR computational ‘yan: Para ‘OPTICAL CHARAGTER RECDEAIMON - paper doe-F comput fle BATCH syst «9 Batch Toa! nando Toh Gitem count (3) Nagn Tora! 8 INQUIRIES OF CLIENT'S COUNSEL | MGT REDRESENTATION LETIED >the oudler 5 required to commune dees | >7 sient eevomey obext wabiines araing from | econfrene te ool fereretationt given by mat © Irgatons, daimd, and astsome sect eTelice drone 2 Anb¥o got ruts Should be ered ype cents | dertoning baween sme em ond toh manatbenal euts seus ett TSR as’ | zineminas management ot mary responsi Tnforserion f Semby me ausiorf esorney,” Yer me es egueting ap about ‘a pending irene tigation came Aomeemtn Tinesened Sais ascesnen! GOING CONCERN: EVALUATION mening manager's ester me 2 “Pane press mg! folowes Yomoke a eset ot {Ine eunpnt on wf te omen img aye fume tax conan have ween id i na am aero ie ey sob comin Seng toca te ge rd ‘Srv mgr par fr re aeons bade “Ria pecan ciate neo ean Eisele Ese Sos Sit eat Ss ey eaemar tc racist le seamagerant) went rat ae 8. dover “the nature Jor gould express a qulitves and ether mingannng foc dae hte REE GREE en poten wre Sina eacaerurite mueeren a ea eutia, fH Rear Sa ae aa a tet ae CNR tom aa | Steele tit Sonu maa tom | Sein ss Rn degen sary tat abit | he ena coats waren ooo “af “ ig’ tepigance gt “Sears freon aaa mB ders Epes ree indi! byelosahmporeie Rest deme es nt desoatin Panteniovens ane attorney's reyyal oven tote Date Univ tel may Hehe cat of ster ot avaosedt ie lanyer Ie el eequres fate ten Tv her ey se Saar Hower He lame Igoreratyveqare to ire the cient the enter and fe otsey wRSwing fe hen fas tage toe ousor wari MANAGEMENT LETIEQ "**" Prenton recente ogra Lae Leaps mw tse sata ne ae a Sear apenas Bia Gectliwesheg the Seooaseaer CREEL, my eo! oo regacement EA Ticpraa ates ate “ERR teeta gre on OWeEamtace weap ta a tne sonar eas Penameepat ot BMlonN Promeda! 7s Ineaistan INDEDENDENT AUDITOR'S REDORT ‘othe shareholders o eK cmpany REPORT ON HE AUDIT OFFS OPINION. he hae onan Wa 5 Cand (ie tr engaged ls oust consurey * per fl malik neo t BASIS FOR OPINION. (a conde att aamndone WE EMPHASIS OF A MATTER, KEY AUDIT MATTERS Sewanee gine in aan a HE CSTE nin apne nie nthe maton RESPONSIBIUTIES OF MGT ano TOWG, san eS ee eptona pinion Frage yr mas pion, soe al Forage «ff oar tg Guard 1 09a (gmt or opens dso 8 Benn cron (Sereloyame ate om) emphasis ef 9 Mabie Faragraph Cf 6 RAS aeges ERS nagemea Rexpennbty Pogragh [errant a es avorto fatia She ae Ra ceeaNcrlsne ewan ih ae REPORT oN OTHER LEGAL REGULATORY Aus pub's Resp Foray se Aer mtn are OUR Reagan requied tered ents) supe 8 are utd Ft Fanon uttgg Me Aoushed = Phe} PFBS "ces eT " [avo “Pre eeeoed =o om prot fy isis A una fegioetion vi pre 608 a aa ne Acenvanon ae e BRAIN DUMP The oxddor Ib probes (0 commuricatn then toe auditor eypresite o Ovlom of Opiaige Goeudamoty caning Baten Autos Si eT et on en The TONE ouaiors re shold ove ene teat incaave ohne 0 Sgned W opposed wee Es Be ee ta dg Wf reat foe modyng opin fencer phe nung mata) masters seed a ‘ne nun an onde epnonay fees een Thibaud fr ag tong otha smu eae sinadequte yer rad maby spon “itig sua satset an he aera rode! rope Seope ian roy a8 oe Uadfed spinon and Wee, #9 geed fo mem ‘sermanaa reese one -bnion ~ nen ne oes presented (oo cocunent Gricining emer gos AE’ Suoor va noowigat eno povorm sua out paceunty bathe has greet ly {Greed ne cer german fe conde weber # secant yn the ovate FS = hen rod equrtion orth Note. x” end ith Petguing tansrdons ono cused wn Quake) Qemmbesowe Wey art! frehd emgh ure Sector tor <2 tod re comporaines ‘icanagpnaing gens Famers ereEpee oR Ege fer te pie pried) we Petr Re lve renoa te 140 os ar in pi peo) a8 iene ahutton ve soeune Klis ada eg 1oSSedet yeas |: coMPARATHE #5 “Soreargrs ees fe ir yada av atid ~t, eamespntng tures aus eat my eos ve Fok ‘Re Seren ye EE SURENe TS ove oudsior's tp retry fo each geno et #8 pete eee carmen 119 te IEE tthe opno8) whioh inavcaes ne bas® of aeceumg wed = Tcemeal sperm otoned prvioea 8 eyo fromive anes foe Me con summon feared, Fe hatte den pom a at peel nba hole SOA Pos saied aod SRR esietn soe compe 8 gone ae) Philippine Accéurtancy Act of 2004 © << BUCLE TWO RILCLeE TWO SEC 4. Sort Tule Philippine Accountancy Act JSEC 5. Py i ‘60n .. sro ri SEC 2. Declanatian ef Poti Ae randdey fovearh potion’ [auine roe verge te ct MP von vgn cer 2 aaennetn acts pate a ard warm trons areaeay aan agen Rae eS seat halt SEC 3. Cocke. SEC 3 ORIN ono arcuring tt Seen He ETE oe pe i seri eraogce Hi meri SEC. Scope of Prachice soa sb yersvnan rom tr pec, ouaubetien shstenc nebo: eases er nat canned eines SEC {1. Garewndl for Suspend / Removable hes ory ncompme wet sclerance amy yoation of te At ef ices te Sebel pero ging rer ud, ime inacing mre ep ereeRsmary fresh ety ney a ‘ysis imting inet ember fos ane Braga enim, sone “7 Tem of Ofc SEC 8: Sept Pat ag ans prec ten C7 Te tiers mera Sena eget aetna chen oun Le ee a a paren An soca) fe waned Se Scoop An Cater oxongters oer Ficenndge scat 3 steaeutnane ena oveyae tor stowed fr see el gor of 60s proprttony tendons fs Cnngesan tained Sod ec. Comcntretarea oy i charmorth mente eae tie ol ee |SEC9. Powers ana Fumclimy of Boand ca Powe wa reagee ey rotsenes ae et en gg mo Fe ae il alee, IRE Sa apt dct om reaping umd mated mate Sec atin dein edenner re ber here eta "intemal member of ARTIGLE THREE ‘SEC 13 The CPA Bramrimelioan Sitapptes evee ate ene COA aMongear saute utes cas coat) ‘ inaaerten a = eT acie knee moa trpse SeCt5 Score SEGUE Sete oC nas eas vais ir eatin gates ue won 8 Elmont aan Seve wen eat nj of srt teehee tenet eat Tals toatn sea can rong ad Cis one set ea RUCLE F1VE SEC 3¢-Penal Preven Nt iees man 8.0000 rato tiaprsonmer aot exceeding 2 sec 37.18 ees aeaog ati te ete of ls A rn 2a lcm pn ac [sec 28-nbenpretarion of thus Sch isgcoaroed fqn peed te practice oy Tegahy recognaed mofession cba Sndoicornents rf tHe A, SES ve. rseing Pearce, see at. Yuomationy Foeetuen SEC, H2- Seponaidity Chanat, RICLE FOUR | SEC.26 -Profa buon im the Practice SEE 16a acl y ia Senda Be Fr ee a gag rte te 8, nda fae fet |sec 29.ewnewhy Workin eR cernahi a to rauracerra see crc ope 9 EC 30. ceeded frefeuirel genio seein apo Se eae etrancepeletatt SEC. Repel eer! sein rs ee ono fe 3 eae Reypeahen Coe, eA aaouanOnS " sec 18. stele eae cot,. Le etmacizo rae ely | *° na op Peat eens os steels Feeserint Sees SEs ar tonite grat emg ito practice SEC 20. asntomes of COR amd Praeasienal 1D 2edmate in lca oe eh SnoresiohAt i eano-enewabl ery 3 yeaet EC 52. Canlumrug, Sevelepmed ec a3 Seale Use 9. Seal SES pons cone neta nurterie sec 34. Saas en ens en ez moytelene SEC Au Roster CPAS ‘SEC 22 indicalve of R10 and Fr 10 Feeptteie in tne rmifmes i orcs rotons i inal J ein tas erate rea ois nha el Yee CO ond SEC 28 Retudad ade coment” $€0 24. Subponsion cn Rowe FEC 2s memdalomen asa Sree Fens eeaton Soe em te set 35, Somnage of ore te Se NEE a conchae ted lt get hcg a either cieee es e BRAIN DUMP. weereee roronty:vong/clos® Auiaonsh 38 -nignst ‘uses! Relotorhie ~anenet ee sirndtengadngt * HEU Tnavec beaeaa 7eahIe f.tatretdas negurnet PERS eg espn ane » re mney go Ce ane sagen in 8 ene ‘raed toy mercy “oP Ce “ened Foy et anaes Tre eset eh at Regn ny ne sola ream beng, eing feenty been, «due Trpece e enpoy tf ne lent Se Bein _gtagte tree's Sl esr 3 adaty treat ena cota mee rte nn eerekuocs: oaeene et dent octes oF fan top en outst WSSU eat to esl of 8 atk feitmea 93 wb a 01 vod bac ed 9y ot, bao re ee eee ance we etl ae elle Tears cogates me EL oth w dost of esutciyarat fe at SeaA Ree Nate aN a ln -saarn (emia toultcna Suton scone SOE Sete eteot sa ones tise bacinass elaKonship ~ ei iver 4 ifiadatian “fercand ogre’ ing tvenee, over suspmTt™ (O42 ‘Tinmenotd Fanny removing ae ii 2 choveromiy NS rom me oscrae tam "Trkeung eigenen i alowed ois ee -futnaraing orn onsen wn ree Nadependenc® emesis be amere a eiidonon reat Teaieanest Pte ew ett Aarocory TEISRENS teains oesearel Gunn Pool: fv tx femeon Srewang ash ar pe aeons Thotesien Promoter ove wed ube Yo cen ric gave wie or O69 overs are allowed 49 Ina? fete gt ra rem Beit faa Makatensed ers bey 8 resto een proessana! emt eA ans tote 5 wrt alowed prov nomads we wn coves ait, wapdatioer m Cause thre pu Rromaingsaristanct ten 2488 ditm's terol legal dept iS neta igonom supe ent Cro tga RANDOM NOTES / mm: Dict OWI) ye Reckeecichay Veuineret “Ther to dependene immediate Fatiy ember "Senin hei! Fr cite ramianiene Stergend te nan om he eae Se sheiteee fring eb fo mods figaten somes

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