Completion and Review

14 topics

1. Meaning of Subsequent Events
2. Auditor’s obligations in different situations of subsequent events
3. Procedures for subsequent events. (SA 560 Subsequent Events)
4. Responsibilities of the Auditor with regard to Going Concern Assumption
5. Objectives of the Auditor regarding Going Concern
6. Events or Conditions that may cast doubt about Going Concern Assumption
7. Audit Procedures when events or conditions are identified (SA 570 Going Concern)
8. Overview and Introduction of Evaluations of Misstatements identified during the audit (SA 450)
9. Written Representations as Audit Evidence
10. Objective of Auditor regarding Written Representation
11. Management from whom Written Representations may be requested
12. Written Representations about Management’s Responsibilities (SA 580 Written Representations)
13. Overview and Introduction of SA 260: Communication with Those Charged with Governancestandard
14. Overview and Introduction of SA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Managementstandard