Anda di halaman 1dari 50

()

1. 560,
2. 570,
3. 700,

4. 705,

5. 706,

29-Nov-14

Apserou Shiaka & Co Ltd

()


(, )

1. - Report title
2. - Addressee
3. - Introductory paragraph
4. - Managements responsibility
5. - Auditors responsibility
6. - Auditors opinion
7. - Auditors signature
8. - Audit report date
9. - Auditors address

29-Nov-14

Apserou Shiaka & Co Ltd

()

.

. ( '') 6
31 2012, , , 30
2011 31 2012, .



, . 113,
, .

.
.

.

. ,
, . ,

,
.
,
.
.

, , & ....
31 2012, 30 2011 31 2012
,
, . 113.

29-Nov-14

Apserou Shiaka & Co Ltd

()

2009,
:

, .

,
, . 113, .

, .


, , 34
2009 .

.


ASPSEROU SHIAKA & CO LTD
Chartered Certified Accountants
, 22 2014

29-Nov-14

Apserou Shiaka & Co Ltd

(.
. 18)

29-Nov-14




(



)

Apserou Shiaka & Co Ltd


.





,.



, &

29-Nov-14

Apserou Shiaka & Co Ltd


i.

ii. ( )

( pervasive)

29-Nov-14

iii.


.
Apserou Shiaka & Co Ltd 2014

29-Nov-14

Apserou Shiaka & Co Ltd


-
,



,


,
.


.
29-Nov-14

Apserou Shiaka & Co Ltd



, , ,
,
,
,
,

.


,
,

29-Nov-14

Apserou Shiaka & Co Ltd

10

:
(. .20)


19 201.

.


,



.
( )
.
29-Nov-14

Apserou Shiaka & Co Ltd

11

:
(. .20)

,

,
,
, (
) () ()
31 20, ()
() () ()
() ()
, ...

29-Nov-14

Apserou Shiaka & Co Ltd

12

,

,
, ,
( )
() ()
31 20, () ()
() () () ()
,
..
29-Nov-14

Apserou Shiaka & Co Ltd

13

:
(. .20)


31 200.


.





.
( )
.
29-Nov-14

Apserou Shiaka & Co Ltd

14


,

,

31 201 ,
,

. ,
,


..
29-Nov-14

Apserou Shiaka & Co Ltd

15

29-Nov-14

Scope
Limitation

Departure

/


(
)

Apserou Shiaka & Co Ltd

16


()


Qualified
except for


Disclaimer

Adverse
29-Nov-14

Apserou Shiaka & Co Ltd

17

Effect of Materiality and Pervasiveness

29-Nov-14

Apserou Shiaka & Co Ltd

18

Scope Limitation
Disclaimer of Opinion

29-Nov-14

Apserou Shiaka & Co Ltd

19

Scope Limitation
Qualified Opinion

29-Nov-14

Apserou Shiaka & Co Ltd

20

Departure from Applicable Financial


Reporting Framework Qualified Opinion

29-Nov-14

Apserou Shiaka & Co Ltd

21

Departure from Applicable Financial


Reporting Framework Adverse Opinion

29-Nov-14

Apserou Shiaka & Co Ltd

22

Special Reporting Issues


Reports on
comparative
information.
Other information
in documents
containing
audited financial
statements.
Reports on
specialized
areas.

29-Nov-14

Apserou Shiaka & Co Ltd

23

Reports on Comparative Financial


Information
Corresponding figures are comparative
information where amounts and other
disclosures for the prior periods are an integral
part of the current-period financial statements,
and are intended to be read only in relation to
current-period figures.
Comparative financial statements are considered
separate financial statements and are included
for comparison with the financial statements of
the current period.

29-Nov-14

Apserou Shiaka & Co Ltd

24

Corresponding Figures
Audit Report with a Qualified Opinion

29-Nov-14

Apserou Shiaka & Co Ltd

25

Comparative Financial Statements


Audit Report with an Unmodified Opinion

29-Nov-14

Apserou Shiaka & Co Ltd

26

Other Information in Documents


Containing Audited Financial Statements
The auditor has no responsibility beyond the
financial information contained in the report,
and he or she has no obligation to perform any
audit procedures to corroborate the other
information. However, the auditor is required to
read the other information and consider whether
it is consistent with the information contained in
the audited financial statements.
Annual
Reports
29-Nov-14

Apserou Shiaka & Co Ltd

27

Report on a Material Inconsistency

29-Nov-14

Apserou Shiaka & Co Ltd

28

Reporting on Specialized Areas


Reporting on
financial statements
prepared in
accordance with a
special purpose
framework.

Reporting on single
financial
statements or
elements of a
financial statement.

Reporting on
summary financial
statements.

29-Nov-14

Apserou Shiaka & Co Ltd

29

Special Purpose Frameworks


Tax Basis

Cash Basis

Regulatory Basis

Contract Basis

29-Nov-14

Apserou Shiaka & Co Ltd

30

Audit Report on Financial Statements


prepared on a Tax Basis

29-Nov-14

Apserou Shiaka & Co Ltd

31

A Single Financial Statements or


Elements of Financial Statements
In some situations an auditor may be
engaged to audit a single financial
statement, specified elements, accounts,
or items of the financial statements.

General Purpose
Framework

29-Nov-14

Basis of
Accounting

Special
Purpose
Framework

Apserou Shiaka & Co Ltd

32

Reporting on Summary Financial Statements

29-Nov-14

Apserou Shiaka & Co Ltd

33

End of Chapter 18

29-Nov-14

Apserou Shiaka & Co Ltd

34

Inherent Risk Assessment


Property Management Process
There are three inherent risk factors that must
be considered by the auditor.
Complex
accounting
issues.

29-Nov-14

Difficult-to-audit
transactions.

Misstatements
detected in
prior audits.

35




( ,





29-Nov-14

36

Control Risk Assessment


Property Management Process
Occurrence and Authorization
Control procedures for the occurrence and
authorization of property, plant and equipment
are normally part of the purchasing process.
However, large capital asset transactions may
be subject to additional controls. Companies
should have an authorization table for approving
capital asset transactions.

29-Nov-14

37

Control Risk Assessment


Property Management Process
Completeness
The detailed property, plant and equipment
subsidiary ledger usually includes the
following information for each capital asset:
1. Description, location, and ID number.
2. Date of acquisition and installed cost.
3. Depreciation methods for book and tax
purposes, salvage value and estimated useful
life.
29-Nov-14

38

29-Nov-14

39

;
( 1)




( 560),


. (. . 10-12).
29-Nov-14

40




.

. ,


.
29-Nov-14

41


()





&

29-Nov-14

42

560


:
1.

,

2.

.
29-Nov-14

43


(
/ )



1.
, ,

29-Nov-14

44












,


, .
29-Nov-14

45



,
, :

:
;

29-Nov-14

46



,
, :

:
;




29-Nov-14

47


.
,
.
29-Nov-14

48

Types of Transactions
Four types of PP&E transactions may occur:
1. Acquisition of capital assets for cash or other
non-monetary considerations.
2. Disposition of capital assets through sale,
exchange, retirement or abandonment.
3. Depreciation of capital assets over their useful
economic life.
4. Leasing of capital assets.

29-Nov-14

49

Tests of Details of Transactions and Account


Balances and Disclosures
Completeness and Accuracy
The auditor begins the process by obtaining a
lead schedule and detailed schedules of
additions and dispositions of assets. These
schedules are footed and agreed to the general
ledger. The auditor can trace a sample of assets
to the property, plant, and equipment subsidiary
ledger.

29-Nov-14

50