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Latest Posts

Discuss the quality and reliability of written representations as audit evidence
Explain the purpose of and procedure for obtaining written representations
Discuss the reporting implications of the findings of going concern reviews
Discuss the disclosure requirements in relation to going concern issues
Discuss the procedures to be applied in performing going concern reviews
Identify and explain potential indicators that an entity is not a going concern
Explain the respective responsibilities of auditors and management regarding going concern
Explain the importance of and the need for going concern reviews
Define and discuss the significance of the concept of going concern
Explain the importance of and the need for going concern reviews
Evaluating the Impact of Dealing with Uncorrected Misstatements in Financial Reporting
Explain the significance of uncorrected misstatements
Explain the audit considerations relating to entities using service organisations
Discuss the extent to which external auditors are able to rely on the work of experts, including the work of internal audit
Discuss the nature and purpose of operational internal audit assignments