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Technical Clinic
Robust Audit Planning Part II – Highlights of Technical Clinic
17 Jun 2015
In Part 1 of this two-part series, published in IS Chartered Accountant, May 2015 issue, we emphasised that planning is imperative to the effective conduct of an audit engagement and issuance of appropriate audit opinion.
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Technical Clinic
Robust Audit Planning Part I – Highlights of Technical Clinic
14 May 2015
Rachel was a young and self-motivated audit assistant who joined a 15-headcount Small and Medium-sized Practice (SMP) three months ago.
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Technical Clinic
Audit of Accounting Estimates – Highlights of Technical Clinic
03 Nov 2014
Accounting estimates have always been intriguing to the stakeholders on how the amounts were derived, perplexing to the management on how to come up with the amounts, and challenging to the auditors on how to audit the amounts.
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Technical Clinic
Going Concern – Highlights of Technical Clinic
01 Apr 2014
The going concern assumption is a fundamental principle in the preparation of financial statements, and the appropriateness of its use is a matter for the auditor to consider on every audit engagement.
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Technical Clinic
Analytical Procedures – Highlights of Technical Clinic
03 Feb 2014
Analytical procedures are an important part of an audit process and consist of evaluations of financial information through analysis of plausible relationships among financial and non-financial data.
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Technical Clinic
Accounts Payable – Highlights of Technical Clinic
02 Dec 2013
Audit of accounts payable (AP) remains an area where common and repeated findings are highlighted at the Practice Monitoring Programme (PMP).
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Technical Clinic
Audit Sampling – Highlights of Technical Clinic
04 Nov 2013
It is not practical for the auditor to test 100% of the population within an account balance.
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Technical Clinic
Audit Planning – Highlights of Technical Clinic
01 Oct 2013
An audit needs to be properly planned before the detailed audit work begins.
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Technical Clinic
Audit Completion – Highlights of Technical Clinic
02 Sep 2013
The completion stage of the audit is of great importance. It is at this stage of the audit that the auditor summarises all the work performed in order for the engagement partner to conclude that sufficient appropriate audit evidence has been obtained in all material aspects to support the audit opinion.
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Technical Clinic
Auditor's Report – Highlights of Technical Clinic
05 Aug 2013
Auditors are appointed to provide an independent opinion to shareholders on the true and fairness of an entity’s annual financial statements.
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