PPT-Risk and Materiality

SA 315 320 and 450 AMIT BACHHAWAT TRAINING FORUM 1 Process of determining materiality Identify Audit risk High Medium Low Identify benchmark PBT Revenue Total assets etc Compute . 1 BACKGROUND PAPER FOR IR 2 MATERIALITY BACKGROUND PAPER FOR IR The Technical Task Force of the International Integrated Reporting Council (IIRC) established a Technical Collaboration Group (TCG) t IAASB Main Agenda (September 2004)Page 2004 DRAFT – For discussion purpose only. The materiality threshold matrix below defines processes in scope, adjustment JE ownership and $ amount thresholds by campus to use along the monthly close cycle. ISA 320 Paragraph Introduction Scope of this ISA ........................................................................................ 1 Materiality in the Context of an Audit ................. 1 BACKGROUND PAPER FOR IR 2 MATERIALITY BACKGROUND PAPER FOR IR The Technical Task Force of the International Integrated Reporting Council (IIRC) established a Technical Collaboration Group (TCG) t Audit Planning, Types of Audit Tests, and Materiality. The Phases of an Audit That Relate to Audit Planning. LO# 1. 3-. 2. Prospective Client Acceptance. Obtain and review financial information.. Inquire of third parties regarding client integrity.. 24 Feb 2015. Bodies That Matter. Judith Butler. Butler is hard. Stop me at any time if you want to clarify or discuss a point. In this presentation, I will attempt to follow the trajectory of Butler’s argument on her own logical terms.. webinar. 4 March 2014. The link between <IR> and enhanced business performance. Susanne . Stormer. , . Novo . Nordisk. Technical priorities – call for contributions. . Michael Nugent / Lisa French, IIRC. SA 315, 320 and 450. AMIT BACHHAWAT TRAINING FORUM. 1. Process of determining materiality. Identify . Audit risk. - . (High/ Medium/ Low). Identify . benchmark. - (PBT/ Revenue/ Total assets etc.). Compute . Rich Culbertson. Lockheed Martin . Please use the following two slides as a template for your presentation at NES.. “Audit Protocol Guidelines”. Rich Culbertson. Lockheed Martin . Why Care About Audit Protocol? . Global Reporting Initiative (GRI) – Stakeholder Input. What is GRI?. Global Reporting Initiative (GRI. ). : . An international organization promoting standardized, comprehensive sustainability reporting.. The global environment Social systems Health and wellness Medical care Human development and training Occupational health and safety Human rights awareness Information security and privacy Dive From the Arctic to the South China Sea, states are vying to secure sovereign rights over vast maritime stretches, undersea continental plates, shifting ice flows, airspace, and the subsoil. Conceiving of sovereign space as volume rather than area, the contributors to Voluminous States explore how such a conception reveals and underscores the three-dimensional nature of modern territorial governance. In case studies ranging from the United States, Europe, and the Himalayas to Hong Kong, Korea, and Bangladesh, the contributors outline how states are using airspace surveillance, maritime patrols, and subterranean monitoring to gain and exercise sovereignty over three-dimensional space. Whether examining how militaries are digging tunnels to create new theaters of operations, the impacts of climate change on borders, or the relation between borders and nonhuman ecologies, they demonstrate that a three-dimensional approach to studying borders is imperative for gaining a fuller understanding of sovereignty. Contributors. Debbora Battaglia, Franck Billé, Wayne Chambliss, Jason Cons, Hilary Cunningham (Scharper), Klaus Dodds, Elizabeth Cullen Dunn, Gastón Gordillo, Sarah Green, Tina Harris, Caroline Humphrey, Marcel LaFlamme, Lisa Sang Mi Min, Aihwa Ong, Clancy Wilmott, Jerry Zee Materiality and Risk Chapter 9 Learning Objective 1 Apply the concept of materiality to the audit. Materiality The auditor’s responsibility is to determine whether financial statements are materially misstated. If there is a material