PPT-The Clarified ISAs, Audit Documentation, and SME Audit Cons

ISA Implementation Support Module Prepared by IAASB Staff edited October 2009 Understanding an ISA Audit The Clarified ISAs Elements of the Clarified ISAs SME audit considerations and additional aspects of ISA 200. Complaint trends. 5. th. Annual Audit Committee Conference. 5. th. Annual Audit Committee Conference. 5. th. Annual Audit Committee Conference. Common Pitfalls. Conflate governance issues as administration leading to improper delegation. ISA 600 - Groups. John Kellas. November 2009. ISA 600 – Why revise?. Political necessity – required by EC. Focus required on ‘sole responsibility’. Current standard limited to other . auditors. Chapter 7. Learning Objective 1. Contrast audit evidence with. evidence used by other. professions.. Nature of Evidence. . The use of evidence is not unique to auditors. . Evidence is also used by scientists, lawyers,. The auditor must make . four major decisions . regarding what evidence to gather and how much to accumulate:. Which audit procedures to use?. What sample size to select for a given procedure?. Which items to select from the population?. primary care: a template for system one. Molyneux. . L, . Worthington S, . McEnery. R.. Kilmeny. Group Medical Practice, West Yorkshire, UK. Background. . . Infections are the main cause of death in children under five  years and fever is one of the most common reasons for children to be brought to primary care. . Presented . by: . Melanie Kwast, . CPA. Audit Manager-Central . Region. mjkwast@ohioauditor.gov. What We Will Be Covering . What you need to be prepared for:. OCS 1-25 –School District Average Daily Membership. … What You Need to Know Now. The views expressed by the presenters do not necessarily represent the views, positions, or opinions of the AICPA or the presenter’s respective organization. These materials, and oral presentation accompanying them, are for educational purposes only and do not constitute accounting or legal advice or create an accountant-client or attorney-client relationship.. Audits & Reviews of School Based Services. Topics. The Audit Process. Audit Process from the Auditor’s Perspective. From “Entrance Meeting” to “Finalized Report” . Types of Audits. Single Audit. … What You Need to Know Now. The views expressed by the presenters do not necessarily represent the views, positions, or opinions of the AICPA or the presenter’s respective organization. These materials, and oral presentation accompanying them, are for educational purposes only and do not constitute accounting or legal advice or create an accountant-client or attorney-client relationship.. E-rate Program Applicant Training. Washington . DC • Tampa • Albuquerque • Minneapolis • . New . Orleans • . Los . Angeles • Philadelphia • . Portland. October – November 2015. Why We Do What We Do?. Policyholder Name: Policy Number: Address: Contact Name: Contact Number: If you do not agree with our audit and would like to contest it, please review the following requirements and provide the neces OR. The pitfalls of Audit!. Tim Rees Professional Lead Occupational Therapist. September 2016. Content. Outline of the audit proposal. Developing the audit tool. Data collection. Findings. What next!. Agenda. Understand ‘ audit documentation’ . So that . we can prove that we have . complied with the requirements . in our . audit and assurance assignments.. Scope Para of Auditor’s Report. “. there are two main types of operations which can be undertaken. – a Review or an Audit.. Review. A Review is less intensive and therefore takes less time to. complete. A Review is undertaken to determine that the .