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After appointment

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › After appointment

  • This topic has 2 replies, 2 voices, and was last updated 6 years ago by Kim Smith.
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  • March 15, 2019 at 10:16 am #509389
    toushiga
    Participant
    • Topics: 424
    • Replies: 172
    • ☆☆☆☆

    Hello Sir
    For the chapter 8 in the opentuition note-THE STAGES OF AN AUDIT – AFTER APPOINTMENT

    The management letter is send 2 times ,one is in the interim audit and one is after the overall review ,is it all deficiency send to the management and only the material misstatement send to those charge with governance?Thank you.

    March 15, 2019 at 11:52 am #509398
    Kim Smith
    Keymaster
    • Topics: 135
    • Replies: 8327
    • ☆☆☆☆☆

    Yes twice if an interim audit so matters do not have to wait on completion of the audit.
    Significant deficiencies to TCWG and others (that TCWG need not be concerned with) to management. Section 7 in Chapter 12 deals with this in more detail.

    March 15, 2019 at 11:52 am #509399
    Kim Smith
    Keymaster
    • Topics: 135
    • Replies: 8327
    • ☆☆☆☆☆

    Yes twice if an interim audit so matters do not have to wait on completion of the audit.
    Significant deficiencies to TCWG and others (that TCWG need not be concerned with) to management. Section 7 in Chapter 12 deals with this in more detail.

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