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Completing the audit

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Completing the audit

  • This topic has 1 reply, 2 voices, and was last updated 2 years ago by Kim Smith.
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  • May 18, 2020 at 8:47 am #571177
    toushiga
    Member
    • Topics: 424
    • Replies: 172
    • ☆☆☆☆

    Sir,under this technical article “audit clearance meeting”

    “the details of ethical matters that may need to be clarified with the client”

    This details not discussed at the beginning of the audit and have been documented by the audit engagement partner? is it need to discussed again with mgt / TCWG at the end of the audit?

    Thank you

    May 20, 2020 at 7:35 am #571286
    Kim Smith
    Keymaster
    • Topics: 100
    • Replies: 6786
    • ☆☆☆☆☆

    The article suggests that “typically” this may be discussed and it says details may be discussed “that need to be clarified with the client”. So no – a matter discussed and documented at the planning stage will not need to be raised again. However, something “ethical”/related to auditor independence could have arisen during the audit which should be communicated to TCWG. If it could have an implication for next year’s audit the auditor shouldn’t leave it until the next planning stage meeting – TCWG would say “but why didn’t you raise this before”? So it should be raised at the completion meeting to “round off”/draw to a close the current year audit.

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