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160140
ISA 250: Consideration of laws and regulations in an audit of financial statements.
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Mapa Mental sobre ISA 250: Consideration of laws and regulations in an audit of financial statements., criado por littlepaz_2001 em 05-08-2013.
Mapa Mental por
littlepaz_2001
, atualizado more than 1 year ago
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Resumo de Recurso
ISA 250: Consideration of laws and regulations in an audit of financial statements.
Responsibility of management
To ensure operations are conducted in accordance with laws & regulations
Responsibility of the auditor
The auditor is not and cannot be held responsible for preventing non compliance.
There is unavoidable risk that some material mistatements go undetected.
Conduct designed to conceal:- collusion, forgery, deliberate failure to record a transaction.
Objective of the auditor
Obtain sufficient appropriate audit evidence regarding compliance.
Perform specified audit procedures to help identify instances of non compliance.
Respond appropriately to non-compliance or suspected non compliance.
Auditor's consideration of compliance
Obtain an understanding of the legal & regulatory framework applicable to the entity and the industry or sector in which they operate.
How the entity is complying with that framework.
Inquiring with management whether the entity is compliant.
Inspecting correspondence, reading minutes.
Ask management to provide written representation.
Existing understanding
Update the understanding
Enquire of management
Audit procedures when non compliance is identified.
Understanding of the nature of the act and the circumstances in which it has occurred.
Further information to evaluate the possible effect on the FS's
Potential financial consequences
Disclosure
Fair presentation
If sufficient information cannot be obtained, evaluate the lack of sufficient appropriate audit evidence on the auditor's opinion.
Reliability of written representations.
Reporting suspected non-compliance.
Those charged with governance
As soon as practicable.
Users of the audit report.
Material & effects the FS's- Express a qualified or an adverse opinion.
Lack of sufficient appropriate audit evidence - Qualified or disclaim an opinion due to limitation of scope.
Withdrawal may be the only option if the entity does not take the remedial action the auditor thinks is necessary.
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