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Lecture Auditing and assurance services in Australia (4th ed): Chapter 5 - Grant Gay, Roger Simnett

Chapter 5 - Overview of elements of the financial report audit process. In this chapter we will discuss: Accounting and auditing contrasted, areas of audit interest, audit evidence, audit procedures, the audit trail, selecting audit procedures. | Part Two Planning and Risk 5- Copyright 2010 McGraw-Hill Australia Pty Ltd PPTs t/a Auditing and Assurance Services in Australia 4e by Grant Gay and Roger Simnett Slides prepared by Roger Simnett Chapter 5 Overview of elements of the financial report audit process 5- Copyright 2010 McGraw-Hill Australia Pty Ltd PPTs t/a Auditing and Assurance Services in Australia 4e by Grant Gay and Roger Simnett Slides prepared by Roger Simnett Learning objective 1: Accounting and auditing contrasted The financial report is the product of the entity’s accounting system and of judgements made by those charged with governance and management. ASA 200.3/ISA 200.3: Purpose of the audit is to enhance the degree of confidence of the intended users of the financial report. To form a judgement on financial report, auditor must look behind the financial report to the data and allocations of the data. Therefore there is a close relationship between accounting and auditing. 5- Copyright 2010 McGraw-Hill Australia Pty Ltd PPTs t/a Auditing and Assurance Services in Australia 4e by Grant Gay and Roger Simnett Slides prepared by Roger Simnett Accounting and auditing contrasted 5- Copyright 2010 McGraw-Hill Australia Pty Ltd PPTs t/a Auditing and Assurance Services in Australia 4e by Grant Gay and Roger Simnett Slides prepared by Roger Simnett Professional scepticism and professional judgment 5- Accounting standards allow choice of accounting methods and require accountants to use judgement. Financial reports can also be biased, as preparers have vested interest in the information contained in the financial report. Thus auditor must plan and perform audit with professional scepticism, being a questioning mind and a critical assessment of evidence (ASA 200.15/ISA 200.15). Auditor must also exercise professional judgement, being the application of relevant training, knowledge and experience (ASA 200.16/ISA 200.16). Copyright 2010 McGraw-Hill Australia Pty Ltd . | Part Two Planning and Risk 5- Copyright 2010 McGraw-Hill Australia Pty Ltd PPTs t/a Auditing and Assurance Services in Australia 4e by Grant Gay and Roger Simnett Slides prepared by Roger Simnett Chapter 5 Overview of elements of the financial report audit process 5- Copyright 2010 McGraw-Hill Australia Pty Ltd PPTs t/a Auditing and Assurance Services in Australia 4e by Grant Gay and Roger Simnett Slides prepared by Roger Simnett Learning objective 1: Accounting and auditing contrasted The financial report is the product of the entity’s accounting system and of judgements made by those charged with governance and management. ASA 200.3/ISA 200.3: Purpose of the audit is to enhance the degree of confidence of the intended users of the financial report. To form a judgement on financial report, auditor must look behind the financial report to the data and allocations of the data. Therefore there is a close relationship between accounting and auditing. 5- Copyright .