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Audit Reporting Format Changed ?

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Audit Reporting Format Changed ?

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by MikeLittle.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • October 18, 2017 at 6:29 pm #412337
    farasmuhd
    Member
    • Topics: 14
    • Replies: 9
    • ☆

    Dear Mike,

    Kindly see the the below A and B for reporting styles which one is correct ?

    A

    1. Title
    2. Addressee
    3. Opinion
    4. Basis for Opinion
    5. Key Audit Matters (KAMs)
    6. Other Information
    7. Responsibilities of Mgmt. and TCWG
    8. Auditors Responsibilities
    9. Report on other legal and regulatory matters
    10. Engagement Partner name
    11. Firm Signature
    12. Auditors Address
    13. Date

    Kindly confirm me where to add Emphasis of Matter Para and Other Matter Para for the above mentioned format (Assume both are valid for the provided scenario).

    B

    1. Title
    2. Addressee
    3. Introductory Para
    4. Management Responsibility
    5. Auditors Responsibility
    6. Basis for opinion
    7. opinion
    8. Emphasis of Matter para (if any)
    9. Other Matter para (if any)
    10. Report on other legal and regulatory matters
    11. Signature
    12. Date
    13. Auditors Address

    October 18, 2017 at 6:35 pm #412338
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23323
    • ☆☆☆☆☆

    A is correct and “Kindly confirm me where to add Emphasis of Matter Para and Other Matter Para for the above mentioned format” probably after 5, but there’s no certainty about it!

    OK?

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • The topic ‘Audit Reporting Format Changed ?’ is closed to new replies.

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