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DETERMINING MATERIALITY IN AUDIT
Materiality is fundamental to an audit and is applied in planning and performing audits, as well as evaluating the effect of misstatements on the accounts.
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PLANNING & RISK ASSESSMENT IN AUDITS OF FINANCIAL STATEMENTS
The corner stone of an efficient and effective audit is the planning stage, which unfortunately have been overlooked by public practitioners over the years. This had amongst others, resulted in the inability to identify key risk areas and …
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CONSIDERATIONS OF SPECIFIC ITEMS IN AN AUDIT (ISA 501), EXTERNAL CONFIRMATIONS (ISA 505) AND INITIAL AUDIT ENGAGEMENTS (ISA 510)
Professional and technical competency is one of the corner stone of the audit profession. As adequate job knowledge is vital for any audit staff to perform their task effectively and …
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MODIFIED AUDIT OPINION VS MODIFIED AUDIT
The Auditor’s Report is the auditor’s primary means of communication with an entity’s stakeholders as such, it has to be meaningful and …