Forensic audit

Whatever is agreed in the engagement letter!

i mean it just like audit report or like review engagement report. in which negative wording is used like "Nothing has come to our attention that causes us to believe that financial statements do not give true or fair view"

It's possibly even more like "agreed upon procedures" so no assurance given It all depends on the terms of the engagement but, whatever the terms, if you're not doing a full audit, there's no way you're going to give positive assurance The best you could manage would be negative assurance "Nothing has come ..." OK?

thankyou so much Mike... soooooooooo much

You're welcome

May I be wrong but there is no lecture or notes about forensic audit, sir?

No, Binh, you are correct. The topic came up once as a question in its own right and followed an article in Student Newsletter about forensic audits and forensic reporting It may have come up since (I honestly cannot remember) but only as a part question and that's likely how it will re-appear ... as a part question ... if at all

If I can clearly remember it was in the June 16 exam. Q2.

Thanks for that information Sam - I was not aware Binh, apparently it came up in June (if Sam's memory serves him correctly) so it's unlikely to appear again in 2016 OK?

Sorry I meant Q3. The March/June paper which is out, Q1 Q2 and Q4 were from the June paper.

Thanks again for that

I also hope so! Thank you so much, Mr.Mike

You're welcome