Group Audits and Component Auditors
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Group Audits and Component Auditors
- 1. Group Audits ISA 600
- 2. Component Auditors No reason for not relying on them is apparent
- 3. Component Auditors Can rely on their work Adequate skill & care Capable & Competent No reason for not relying on them is apparent
- 4. Getting to know the.. component auditor Any results Visit & from QUALITY Ask Professional get matters confirmed Others body confirmation CONTROL monitoring in writing
- 5. Auditor & Consolidation FR Tax Going Concern Identifying Reportable Segments Deferred tax issues on Sub in difficulty supported by Identifying Related Parties consolidation adjustments group Accounting Policies Group Tax relief Letter of support from group Tax avoidance schemes directors Different Year ends Translating foreign Subs
- 6. Auditor & Consolidation FR Tax Going Concern Identifying Reportable Segments Deferred tax issues on Sub in difficulty supported by Identifying Related Parties consolidation adjustments group Accounting Policies Group Tax relief Letter of support from group Tax avoidance schemes directors Different Year ends Translating foreign Subs
- 7. Auditor & Consolidation FR Tax Going Concern Identifying Reportable Segments Deferred tax issues on Sub in difficulty supported by Identifying Related Parties consolidation adjustments group Accounting Policies Group Tax relief Letter of support from group Tax avoidance schemes directors Different Year ends Translating foreign Subs
- 8. Auditor & Consolidation FR Tax Going Concern Identifying Reportable Segments Deferred tax issues on Sub in difficulty supported by Identifying Related Parties consolidation adjustments group Accounting Policies Group Tax relief Letter of support from group Tax avoidance schemes directors Different Year ends Translating foreign Subs
- 10. Transnational audits Audit outside home jurisdiction
- 11. Transnational Audits What needs to be considered?
- 12. Transnational Audits What needs to be considered? Values & Cultural differences
- 13. Transnational Audits What needs to be considered? Values Component & Cultural Auditors differences
- 14. Transnational Audits What needs to be considered? Values Component Scope & Cultural Auditors differences differences
- 15. Transnational Audits What needs to be considered? Values Component Scope Reporting & Cultural Auditors differences Frameworks differences
- 17. Specific Differences Listing Requirements Sub bound too!
- 18. Specific Differences Listing Requirements FR & Audit Subs standards adjusted Sub bound too! to same as parent
- 20. Transnational Audit Committee What’s it do? Identifies Practice Issues Recommend to IFAC & IAASB Proposes members to IFAC liaison group Identifies candidates for IFAC boards Conduit between big 4 & Regulators on quality & compliance issues
- 22. Transnational - other issues Movement of goods Big firms Co-op Firms
- 23. Transnational - Current Issues
- 24. Transnational - Current Issues AUDIT FIRMS MERGING
- 25. Transnational - Current Issues AUDIT FIRMS MERGING AUDIT FIRM HIERARCHY
- 26. Transnational - Current Issues AUDIT FIRMS MERGING OTHER SERVICES PROVIDED AUDIT FIRM HIERARCHY
Notas do Editor
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