P7 reports to management
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The document outlines the topics that would be discussed in reports to management arising from an audit. These include operational issues, matters arising from the audit, how the audit was conducted, times and dates, points of contact, the management letter outlining any weaknesses found, significant findings such as fraud, accounting issues, and modifications to the report. It also discusses communicating internal control significant deficiencies identified during the audit to management and those charged with governance as required by auditing standards.
P7 reports to management
- 1. - Reports to Management -
- 2. - Reports to Management - ISA 260
- 3. What do you say? Operational Matters Arising Issues From Audit
- 4. What do you say? Operational Matters Arising Issues From Audit How Audit is Conducted
- 5. What do you say? Operational Matters Arising Issues From Audit How Audit is Conducted Times & Dates
- 6. What do you say? Operational Matters Arising Issues From Audit How Audit is Conducted Times & Dates Points of contact
- 7. What do you say? Operational Matters Arising Issues From Audit How Audit is Conducted Management Letter Times & Dates (weakness) Points of contact
- 8. What do you say? Operational Matters Arising Issues From Audit How Audit is Conducted Management Letter Times & Dates (weakness) Points of contact Signi鍖cant 鍖ndings (eg fraud)
- 9. What do you say? Operational Matters Arising Issues From Audit How Audit is Conducted Management Letter Times & Dates (weakness) Points of contact Signi鍖cant 鍖ndings (eg fraud) Accounting Issues
- 10. What do you say? Operational Matters Arising Issues From Audit How Audit is Conducted Management Letter Times & Dates (weakness) Points of contact Signi鍖cant 鍖ndings (eg fraud) Accounting Issues Modi鍖cations to Report
- 11. - Who to? - Management Charged with Governance
- 12. - Who to? - Management Charged About the audit operations with Governance
- 13. - Who to? - Management Charged About the audit operations with Logistics Governance
- 14. - Who to? - Management Charged About the audit operations with Logistics Governance Business control,
- 15. - Who to? - Management Charged About the audit operations with Logistics Governance Business control, direction & supervision
- 17. Scope
- 19. Scope A/C Policies Risks
- 20. Scope A/C Policies Risks Audit adjs
- 21. Scope A/C Policies Risks Audit adjs Uncertainties
- 22. Scope A/C Policies Risks Audit adjs Uncertainties Disagreements
- 23. Scope A/C Policies Risks Audit adjs Uncertainties Disagreements Modi鍖cations
- 24. Scope A/C Policies Risks Audit adjs Uncertainties Disagreements Modi鍖cations Weaknesses
- 26. Engagement & Management letters
- 27. Engagement & Management letters Adjustments & Modi鍖cations
- 29. Typical Content Management Letter
- 30. Typical Content Control weakness Management Letter
- 31. Typical Content Control weakness Inefficiencies Management Letter
- 32. Typical Content Control weakness Inefficiencies New Procedures Management Letter
- 33. Typical Content Control weakness Inefficiencies New Procedures Audit Issues Management Letter
- 34. Typical Content Control weakness Inefficiencies New Procedures Audit Issues Problems Management Letter
- 35. Typical Content Control weakness Inefficiencies New Procedures Audit Issues Problems Management no realising impact of weakness Management Letter
- 36. Typical Content Control weakness Inefficiencies New Procedures Audit Issues Problems Management no realising impact of weakness Costs of implementation Management Letter
- 37. Typical Content Control weakness Inefficiencies New Procedures Audit Issues Problems Management no realising impact of weakness Costs of implementation Inconvenience to client Management Letter
- 38. Communicating IC signi鍖cant de鍖ciencies - ISA 265 & ISA 260 (new) -
- 39. Communicating IC signi鍖cant de鍖ciencies - ISA 265 & ISA 260 (new) -
- 40. Communicating IC signi鍖cant de鍖ciencies - ISA 265 & ISA 260 (new) - A/C Policy in framework not used by us
- 41. Communicating IC signi鍖cant de鍖ciencies - ISA 265 & ISA 260 (new) - A/C Policy in framework not used by us
- 42. Communicating IC signi鍖cant de鍖ciencies - ISA 265 & ISA 260 (new) - A/C Policy Document in framework oral not used by us communications
- 43. Communicating IC signi鍖cant de鍖ciencies - ISA 265 & ISA 260 (new) - A/C Policy Document in framework oral not used by us communications
- 44. Communicating IC signi鍖cant de鍖ciencies - ISA 265 & ISA 260 (new) - A/C Policy Document Communicate in framework oral any audit not used by us communications dif鍖culties
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