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aggregate (audit reporting)

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › aggregate (audit reporting)

  • This topic has 1 reply, 2 voices, and was last updated 6 years ago by Kim Smith.
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  • May 20, 2019 at 2:39 am #516483
    foeldh123
    Participant
    • Topics: 168
    • Replies: 76
    • ☆☆☆

    Hi in audit reporting, seldom question asks us to get the aggregate amount of misstatement.

    i know we should get the individual effect on audit reporting or audit opinion however how do we know whether we should get the aggregate amount ??

    May 20, 2019 at 8:09 am #516529
    Kim Smith
    Keymaster
    • Topics: 133
    • Replies: 8304
    • ☆☆☆☆☆

    As you say the audit opinion reports on individual matters – not an aggregate.

    An answer may make passing reference an aggregate – e.g. if a matter you have been asked to consider is not individually material, adjusting for it would reduce the aggregate of the otherwise uncorrected misstatements. Specimen Q2(b) is about uncorrected misstatements – so consideration of aggregate in (ii) is worth a mark – but you wouldn’t lose a mark for not considering it.

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