New PDF release: ACCA P7 Advanced Audit and Assurance

Managerial

By BPP Learning Media

ISBN-10: 1472726855

ISBN-13: 9781472726858

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Extra resources for ACCA P7 Advanced Audit and Assurance

Example text

This provides the context in which the requirements of the ISA are met. Requirements. These are contained in a separate section and expressed using the word 'shall'. Application and other explanatory material. This is an integral part of the ISA. com Title 610 Using the Work of Internal Auditors (Revised) 620 Using the Work of an Auditor's Expert 700 Forming an Opinion and Reporting on Financial Statements 705 Modifications to the Opinion in the Independent Auditor's Report 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report 710 Comparative Information – Corresponding Figures and Comparative Financial Statements 720 The Auditor's Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements ISQC 1 Quality Controls for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements Notes 2 Students are advised that questions will be based on the principles and good practice set out in the ISA.

5 Risk-based approach On any assignment, the auditor should assess the risk of money laundering activities. Clearly, every circumstance is different, but the following diagram illustrates some key risk factors. co m Excessive use of wire transfers Secrecy over transactions A pattern that after a deposit, the same (or nearly the same) amount is wired to another financial institution ial ter Repeated deposits or withdrawals just below the monitoring threshold on the same day ym a High value deposits or withdrawals not characteristic of the type of account Large currency or bearer instrument transactions Question Money laundering II tud You are the audit manager of Loft Co, a chain of nightclubs across the North-West of England.

The committee should meet external auditors at least annually. tud The committee should have sufficient resources to undertake its duties, including remuneration for its members. 2 Relationship with the Board as The Board decides the role of the audit committee, and it is to the board that the audit committee reports. The audit committee should report to the board on how it has discharged its responsibilities. The committee's terms of reference should be tailored to the circumstances, and should be reviewed at least annually.

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ACCA P7 Advanced Audit and Assurance by BPP Learning Media


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