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Critically appraise the form and content of an auditor’s report in a given situation.[
Advise on the actions which may be taken by the auditor in the event that a modified audit report is issued.
identify and explain the matters specific to planning an audit of group financial statements including assessment of group and component materiality, the impact of non-coterminous year ends within a group, and changes in group structure.
Recognise the audit problems and describe audit procedures specific to a business combination, including goodwill, accounting policies, inter-company trading, the classification of investments, equity accounting for associates, changes in group structure, and accounting for a foreign subsidiary.[3]
Sir MikeLittle, could yu pls tell me how these requirements can be tested in the exams??? and wot will have to write to answer them??? I’m really worried abt them
Hi
Don’t u worry . This all is covered in bpp text. I am telling u the ques which covers all this stuff from bpp kit
Willis 12/10 – covers the report requirement
grissom 6/10 , beeski pilot paper, rosie 6/08 , Nassau group 6/11 will cover group section. Coterminous and the stuff is well explained in Lisa’s latest article. Also must read April 2011 group audit( SA article )
For foreign subs read IAS 21
Hope that helpssidra so nice nice of you 🙂
May you get success in your exams 🙂 keep it up.. Aameen
Sumameen. I pray same for all of us.
Mike havent responded to my thread regarding reports dec 11 . Do u have any clues.I have not checked that post.. let me search and check it..
I need your prayers for my job.. I am qualified 🙂 nO exams 🙂 tension free life.. hehehe
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