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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Report

  • This topic has 3 replies, 2 voices, and was last updated 7 years ago by MikeLittle.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • May 20, 2018 at 3:19 pm #452986
    iza1
    Participant
    • Topics: 115
    • Replies: 112
    • ☆☆☆

    Hi,

    Other information is a para we add in the audit report despite there is a material inconsistency or not.. right ?

    If there is a material inconsistency will the report be modified because we are mentioning that extra item in the other info para

    i did google researches but i cant quite understand all the realeases made on the revised isa

    May 20, 2018 at 5:13 pm #453012
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23333
    • ☆☆☆☆☆

    There are two good technical articles in the ‘Technical Articles’ page in the P7 home page covering the changes made to audit reports

    Read those and then, if you still have a problem, post again

    May 23, 2018 at 3:01 am #453459
    iza1
    Participant
    • Topics: 115
    • Replies: 112
    • ☆☆☆

    i could not find anything abut inconsistency issue. can u help.

    if there is a inconsistency, should we modify the report. i know opinion is unmodified.

    May 23, 2018 at 5:22 am #453471
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23333
    • ☆☆☆☆☆

    Yes, if there is a material inconsistency between the information within the financial statements (which have been audited and accepted by the auditor as materially correct) and some other information that is not part of the financial statements, the auditor will first of all ask management to effect an amendment to bring that other information into line with the financial statements

    If management refuse to do that, the auditor will include an appropriately worded paragraph within the audit report without qualifying the audit opinion

    All clear?

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • The topic ‘Report’ is closed to new replies.

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