Week 2 Course Study CAS 210

8/9/2019 Week 2 Course Study CAS 210

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CAS 210 Agreeing to Terms of the Audit Engagement (Acceptance and Continuance)

Objective

3. The obecti!e of the auditor is to accept or continue an audit engagement on"# $hen it has

been agreed that%

(a) The preconditions for an audit are present& and

(b) There is a common understanding bet$een the auditor and management and' $here

appropriate' those charged $ith go!ernance of the terms of the audit engagement.

Preconditions for an Audit

. n order to estab"ish $hether the preconditions for an audit are present' the auditor sha""%

(a) *etermine $hether the financia" reporting frame$or+ app"ied in the preparation of the

financia" statements is acceptab"e& and

(b) ,btain the agreement of management that it ac+no$"edges and understands its

responsibi"it#%

(i) To prepare their financia" statements in accordance $ith the app"icab"e financia" reporting

frame$or+ to ensure fair presentation

(ii) To ha!e interna" contro"s in p"ace $hich management determines to be appropriate for

preparing the financia" statements free from materia" misstatement' $hether due to fraud or

error& and

(iii) To gi!e the auditor%

a. Access to a"" information that is re"e!ant to the preparation of the financia" statements such

as records' documentation etc&

b. Additiona" information that the auditor ma# re-uest from management for the purpose of

the audit& and

c. nrestricted access to persons $ithin the entit# from $hom the auditor determines it

necessar# to obtain audit e!idence

Limitation on Scope Prior to Audit Engagement Acceptance

/. f management imposes a "imitation on the scope of the auditors $or+ for a proposed audit

engagement such that the auditor be"ie!es the "imitation $i"" resu"t in a disc"aimer of an opinion

on the financia" statements' the auditor sha"" not accept the audit engagement' un"ess re-uired

b# "a$ or regu"ation to do so.

Other FactorsAffecting Audit Engagement Acceptance

. f the preconditions for an audit are not present' the auditor sha"" discuss the matter $ith

management.

n"ess re-uired b# "a$ or regu"ation to do so' the auditor sha"" not accept the proposed audit

engagement%


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(a) f the auditor has determined that the financia" reporting frame$or+ app"ied in the

preparation of the financia" statements is unacceptab"e' ecept as pro!ided in paragraph 1& or

(b) f the agreement referred to in paragraph(b) has not been obtained.

1. The auditor sha"" accept the audit engagement on"# if the fo""o$ing conditions are

present%

(a) 4anagement agrees to pro!ide additiona" disc"osures in the financia" statements re-uired

to a!oid the financia" statements being mis"eading& and

(b) The auditor can do the fo""o$ing%

(i) ncorporate an Emphasis of 4atter paragraph' dra$ing users attention to the additiona"

disc"osures and

(ii) The auditor $i"" not use such phrases as5 present fair"#' in a"" materia" respects'6 or 6gi!e a

true and fair !ie$6 as an opinion for the presentation of the financia" statements un"ess re-uired

b# "a$ or regu"ation.

Agreement on Audit Engagement Terms

10. The agreed terms of the audit engagement sha"" be recorded in an audit engagement

"etter or other suitab"e form of $ritten agreement and sha"" inc"ude

(a) The obecti!e and scope of the audit of the financia" statements&

(b) The responsibi"ities of the auditor&

(c) The responsibi"ities of management&

(d) dentification of the app"icab"e financia" reporting frame$or+ for the preparation of the

financia" statements&

Recurring Audits

13. The auditor does not ha!e to send a ne$ audit engagement "etter or other $ritten

agreement each period. 7o$e!er' the fo""o$ing factors ma# ma+e it appropriate to re!ise the

terms of the audit engagement or to remind the entit# of eisting terms%

8 An# indication that the entit# misunderstands the obecti!e and scope of the audit.

8 An# re!ised or specia" terms of the audit engagement.

8 A recent change of senior management.

8 A significant change in o$nership. i.e. shareho"ders

8 A significant change in nature orsi9e of the entit#s business.

8 A change in the financia" reporting frame$or+ adopted in the preparation of the financia"

statements.
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8 A change in other reporting re-uirements.

Acceptance of a Change in the Terms of the Audit Engagement

1:. The auditor sha"" not agree to a change in the terms of the audit engagement $here there

is no reasonab"e ustification for doing so.

A30. A change in circumstances that affects the entit#s re-uirements or a misunderstanding

concerning the nature of the ser!ice origina""# re-uestedma# be considered a reasonab"e basis

for re-uesting a change in the audit engagement.

A31. n contrast' a change ma# not be considered reasonab"e if it appears that the change

re"ates to information that is incorrect' incomp"ete or other$ise unsatisfactor#. An eamp"e might

be $here the auditor is unab"e to obtain sufficient appropriate audit e!idence regarding

recei!ab"es and the entit# as+s for the audit engagement to be changed to a re!ie$

engagement to a!oid a -ua"ified opinion or a disc"aimer of opinion.

1;. f the auditor is re-uested to change the audit engagement to an engagement that

con!e#s a "o$er "e!e" of assurance' the auditor sha"" determine $hether there is reasonab"e

ustification for doing so.

A32. An auditor $ho $as engaged to perform an audit in accordance $ith CASs ma# need to

assess' in addition to the matters referred to in paragraphs an# "ega" or contractua" imp"ications

of the change.

A33. f there is reasonab"e ustification to change the audit engagement to a re!ie$ or a

re"ated ser!ice' the audit $or+ performed to the date of change ma# be re"e!ant to the changed

engagement& ho$e!er' the $or+ re-uired to be performed and the report to be issued $ou"d be

appropriate to the re!ised engagement. n order to a!oid confusing the reader' the report on the

re"ated ser!ice $ou"d not inc"ude reference to%

(a) The origina" audit engagement&

(b) An# procedures that ma# ha!e been performed in the origina" audit engagement' ecept

$here the audit engagement is changed to an engagement to underta+e agreed


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3. The obecti!e of the auditor is to e!a"uate%

(a) The effect of identified misstatements on the audit& and

(b) The effect of uncorrected misstatements on the financia" statements.

$efinitions

:. >or purposes of the CASs' the fo""o$ing terms ha!e the meanings attributed be"o$%

(a) 4isstatement A difference bet$een the amount' c"assification' presentation' or

disc"osure of a reported financia" statement item and the amount' c"assification' presentation' or

disc"osure that is re-uired for the item to be in accordance $ith the app"icab"e financia" reporting

frame$or+. 4isstatements can arise from error or fraud.

(b) ncorrected misstatements 4isstatements that the auditor has accumu"ated during the

audit and that ha!e not been corrected.

Re%uirements

Accumu!ation of #dentified "isstatements

;. The auditor sha"" accumu"ate misstatements identified during the audit' other than those

that are c"ear"# tri!ia". (?ef% @ara.A2


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(b) The aggregate of misstatements accumu"ated during the audit approaches materia"it#

determined in accordance $ith CAS 320. (?ef% @ara.A;)

A;. There ma# be a greater ris+ that possib"e undetected misstatements' $hen ta+en $ith the

aggregate of misstatements accumu"ated during the audit' cou"d eceed materia"it#. ndetected

misstatements cou"d eist because of the presence of samp"ing ris+ and non


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(a) The si9e of the misstatements in re"ation to a particu"ar c"ass of transactions'

account ba"ances or disc"osures and the financia" statements as a $ho"e' and

the particu"ar circumstances of their occurrence& and (?ef% @ara.A13


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(b) ,pening ba"ances Those account ba"ances that eist at the beginning of the

period. ,pening ba"ances a"so inc"ude matters re-uiring disc"osure that eisted

at the beginning of the period' such as contingencies and commitments.

(c) @redecessor auditor The auditor from a different audit firm' $ho audited the

financia" statements of an entit# in the prior period and $ho has been rep"acedb# the current auditor.

Re%uirements

Audit Procedures

Opening Balances

;. The auditor has to read the most recent financia" statements' if an#' and the predecessor

auditors report if an#' for information re"e!ant to opening ba"ances' inc"uding

disc"osures.

. The auditor has to obtain sufficient appropriate audit e!idence to see $hether the opening

ba"ances contain misstatements that materia""# affect the current periods financia"

statements% (?ef% @ara.A1


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10. f the auditor cou"d not find enough e!idence for the opening ba"ances' the auditor must

epress a -ua"ified opinion or disc"aim an opinion on the financia" statements

11. f the auditor conc"udes that the opening ba"ances contain a misstatement that materia""#

affects the current periods financia" statements' and the effect of the misstatement is

not appropriate"# accounted for or not ade-uate"# presented or disc"osed' the auditorsha"" epress a -ua"ified opinion or an ad!erse opinion.

Consistency of Accounting Policies

12. f the auditor conc"udes that%

(a) the current periods accounting po"icies are not consistent"# app"ied in re"ation to

opening ba"ances in accordance $ith the app"icab"e financia" reporting

frame$or+& or

(b) a change in accounting po"icies is not appropriate"# accounted for or not

ade-uate"# presented or disc"osed in accordance $ith the app"icab"e financia"

reporting frame$or+'

the auditor sha"" epress a -ua"ified opinion or an ad!erse opinion

CAS 5+0 ( Samp!ing

Objective

:. The obecti!e of audit samp"ing is to pro!ide a reasonab"e basis so that the auditor can

dra$ conc"usions about the popu"ation from $hich the samp"e is se"ected.

$efinitions

(a) Audit samp"ing (samp"ing) The app"ication of audit procedures to "ess than 100 of

items $ithin a popu"ation such that a"" samp"ing units ha!e a chance of se"ection in order

to pro!ide the auditor $ith a reasonab"e basis on $hich to dra$ conc"usions about the

entire popu"ation.

,c) Samp"ing ris+ The ris+ that the auditors conc"usion based on a samp"e ma# be different

from the conc"usion if the entire popu"ation $ere subected to the same audit procedure.

Samp"ing ris+ can "ead to t$o t#pes of erroneous conc"usions%

,i- #n the case of a test of contro!s. that contro!s are more effective than the/ actua!!/

are. or in the case of a test of detai!s. that a materia! misstatement does not eist

1hen in fact it does* The auditor is primari!/ concerned 1ith this t/pe of

erroneous conc!usion because it affects audit effectiveness and is more !i2e!/ to

!ead to an inappropriate audit opinion*


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,ii- #n the case of a test of contro!s. that contro!s are !ess effective than the/ actua!!/

are. or in the case of a test of detai!s. that a materia! misstatement eists 1hen in

fact it does not* This t/pe of erroneous conc!usion affects audit efficienc/ as it

1ou!d usua!!/ !ead to additiona! 1or2 to estab!ish that initia! conc!usions 1ere

incorrect*

,d- 3onsamp!ing ris2 ( The ris2 that the auditor reaches an erroneous conc!usion for

an/ reason not re!ated to samp!ing ris2* ,Ref Para* A'-

,g- Statistica! samp!ing ( An approach to samp!ing that has the fo!!o1ing

characteristics

,i- Random se!ection of the samp!e items and

,ii- The use of probabi!it/ theor/ to eva!uate samp!e resu!ts. inc!uding measurement of

samp!ing ris2*

A samp!ing approach that does not have characteristics ,i- and ,ii- is considered non

statistica! samp!ing*

,h- Stratification ( The process of dividing a popu!ation into subpopu!ations. each of

1hich is a group of samp!ing units 1hich have simi!ar characteristics ,often

monetar# !a"ue).

(i) To"erab"e misstatement A monetar# amount set b# the auditor in respect of $hich the

auditor see+s to obtain an appropriate "e!e" of assurance that the monetar# amount set

b# the auditor is not eceeded b# the actua" misstatement in the popu"ation. (?ef%

@ara.A3)To"erab"e misstatement is the app"ication of performance materia"it#' as defined

inCAS 320' 6to a particu"ar samp"ing procedure. To"erab"e misstatement ma# be the same

amount or an amount "o$er than performance materia"it#.

() To"erab"e rate of de!iation A rate of de!iation from prescribed interna" contro" procedures

set b# the auditor in respect of $hich the auditor see+sto obtain an appropriate "e!e"of assurance that the rate of de!iation set b# the auditor is not eceeded b# the actua"

rate of de!iation in the popu"ation.

Re%uirements for $esigning Audit Samp!e

. =hen designing an audit samp"e' the auditor sha"" consider the purpose of the audit

procedure and the characteristics of the popu"ation from $hich the samp"e $i"" be

dra$n.

/. The auditor sha"" determine a samp"e si9e sufficient to reduce samp"ing ris+ to an

acceptab"# "o$ "e!e".
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. The auditor sha"" se"ect items for the samp"e in such a $a# that each samp"ing unit in the

popu"ation has a chance of se"ection.

Performing Audit Procedures ,observation. inspection. reca!cu!ation. reperformance.

ana!/tics. vouching. tracing-*

. The auditor sha"" perform audit procedures' appropriate to the purpose' on each samp"e

item se"ected.

10. f the audit procedure is not app"icab"e to the se"ected item' the auditor sha"" perform the

procedure on a rep"acement item.

11. f the auditor is unab"e to app"# the designed audit procedures' or suitab"e a"ternati!e

procedures' to a se"ected item' the auditor sha"" treat that item as a de!iation from the

prescribed contro"' in the case of tests of contro"s' or a misstatement' in the case of tests of

detai"s.

7hen /ou find $eviations and "isstatements

12. The auditor sha"" in!estigate the nature and cause of an# de!iations or misstatements and

e!a"uate their possib"e effect on the purpose of the audit procedure and on other areas of the

audit.

13. =hen the auditor considers a misstatement or de!iation disco!ered in a samp"e to be an

anoma"#' the auditor sha"" obtain a high degree of certaint# that such misstatement or de!iation

is not representati!e of the popu"ation. The auditor sha"" obtain this degree of certaint# b#

performing additiona" audit procedures to obtain sufficient appropriate audit e!idence that the

misstatement or de!iation does not affect the remainder of the popu"ation.

Projecting "isstatements

1:. >or tests of detai"s' the auditor sha"" proect misstatements found in the samp"e to the

popu"ation.

Eva!uating Resu!ts of Audit Samp!ing

1;. The auditor sha"" e!a"uate%

(a) The resu"ts of the samp"e& and (?ef% @ara.A21


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8 Tai"or the nature' timing and etent of those further audit procedures to best achie!ethe re-uired assurance. >or eamp"e' in the case of tests of contro"s' the auditormight etend the samp"e si9e' test an a"ternati!e contro" or modif# re"atedsubstanti!e procedures.

CAS 550 Re!ated Parties

$efinitions

10. >or purposes of the CASs' the fo""o$ing terms ha!e the meanings attributed be"o$%

(b) ?e"ated part# A part# that is either% (?ef% @ara.A:


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13. The auditor sha"" inter!ie$ management regarding%

(a) =ho the re"ated parties are and an# changes from the prior period

(b) The nature of the re"ationships bet$een the entit# and these re"ated parties& and

(c) =hether the entit# entered into an# transactions $ith these re"ated parties during

the period and' if so' the t#pe and purpose of the transactions.

1:. The auditor sha"" inter!ie$ management and others $ithin the entit#' to obtain an

understanding of the contro"s' if an#' that management has estab"ished to% (?ef%

@ara.A1;


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A2:. ,btaining further information on significant transactions outside the entit#s norma"course of business a""o$s the auditor to e!a"uate $hether fraud ris+ factors' if an#' arepresent

A2;. Eamp"es of transactions outside the entit#s norma" course of business ma# inc"ude%

8 Comp"e e-uit# transactions' such as corporate restructurings or ac-uisitions.

8 Transactions $ith offshore entities in urisdictions $ith $ea+ corporate "a$s.8 The "easing of premises or the rendering of management ser!ices b# the entit# to

another part# if no consideration is echanged.

8 Sa"es transactions $ith unusua""# "arge discounts or returns.

8 Transactions $ith circu"ar arrangements' for eamp"e' sa"es $ith a commitment torepurchase.

8 Transactions under contracts $hose terms are changed before epir#.

8inding and Ana!/9ing the Ris2s of "ateria! "isstatement Associated 1ith Re!ated Part/

Re!ationships and Transactions

1. The auditor has to assess the ris+s of materia" misstatement associated $ith re"atedpart# re"ationships and transactions and determine $hether an# of those ris+s are

significant ris+s. To determine this' the auditor must treat the identified significant re"ated

part# transactions outside the entit#s norma" course of business as gi!ing rise to

significant ris+s.

Responding to the Ris2s of "ateria! "isstatement Associated 1ith Re!ated Part/

Re!ationships and Transactions

20. These audit procedures sha"" inc"ude those re-uired b# paragraphs 21


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(c) @erform appropriate substanti!e audit procedures to ne$"# identified re"ated

parties or significant re"ated part# transactions& (?ef% @ara.A3)

(d) ?econsider the ris+ that others ma# eist and perform additiona" audit procedures

as necessar#

(e) f the non


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2. >inancia" statements ma# be affected b# certain e!ents that occur after the date of the

financia" statements. >inancia" reporting frame$or+s ordinari"# identif# t$o t#pes of

e!ents%

(a) Those that pro!ide e!idence of conditions that eisted at the date of the financia"

statements& and

(b) Those that pro!ide e!idence of conditions that arose after the date of the financia"

statements.

Objectives

:. The obecti!es of the auditor are%

(a) To obtain sufficient appropriate audit e!idence $hether the e!ents occurring

bet$een the date of the financia" statements and the date of the auditors report

are appropriate"# disc"osed in the financia" statements in accordance $ith the

app"icab"e financia" reporting frame$or+& and

(b) To respond appropriate"# to facts that become +no$n to the auditor after the date

of the auditors report' that' had the# been +no$n to the auditor at that date' ma#

ha!e caused the auditor to amend the auditors report.

Re%uirements

Procedures for Events Occurring bet1een the $ate of the 8inancia! Statements and the

$ate of the Auditor;s Report

. The auditor sha"" perform audit procedures designed to obtain sufficient appropriate audit

e!idence that a"" e!ents occurring bet$een the date of the financia" statements and the

date of the auditors report that re-uire adustment of' or disc"osure in' the financia"

statements ha!e been identified.

The auditor is not' ho$e!er' epected to perform additiona" audit procedures on matters

to $hich pre!ious"# app"ied audit procedures ha!e pro!ided satisfactor# conc"usions.

/. =hen performing the audit procedures the auditor sha"" ta+e into account the auditors

ris+ assessment in determining the nature and etent of such audit procedures' $hich

sha"" inc"ude the fo""o$ing% (?ef% @ara.A/


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(c) ?e!ie$ing the reading minutes' if an#' of the meetings of the entit#s o$ners'

management and those charged $ith go!ernance that ha!e been he"d after the

date of the financia" statements.

(d) ?eading the entit#s "atest subse-uent interim financia" statements' if an#.

. f the procedures performed abo!e he"p the auditor identif# e!ents that re-uire adustment

of' or disc"osure in' the financia" statements' the auditor sha"" determine $hether each

such e!ent is appropriate"# ref"ected in those financia" statements in accordance $ith

the app"icab"e financia" reporting frame$or+.

The auditor ma# in-uire as to the current status of items that $ere accounted for on the basisof pre"iminar# or inconc"usi!e data and ma# ma+e specific in-uiries about the fo""o$ingmatters%

8 =hether ne$ commitments' borro$ings or guarantees ha!e been entered into.

8 =hether sa"es or ac-uisitions of assets ha!e occurred or are p"anned.

8 =hether there ha!e been increases in capita" or issuance of debt instruments' suchas the issue of ne$ shares or debentures' or an agreement to merge or "i-uidatehas been made or is p"anned.

8 =hether an# assets ha!e been appropriated b# go!ernment or destro#ed' foreamp"e' b# fire or f"ood.

8 =hether there ha!e been an# de!e"opments regarding contingencies.

8 =hether an# unusua" accounting adustments ha!e been made or arecontemp"ated.

8 =hether an# e!ents ha!e occurred or are "i+e"# to occur that $i"" bring into -uestionthe appropriateness of accounting po"icies used in the financia" statements' as$ou"d be the case' for eamp"e' if such e!ents ca"" into -uestion the !a"idit# of

the going concern assumption.8 =hether an# e!ents ha!e occurred that are re"e!ant to the measurement of

estimates or pro!isions made in the financia" statements.

8 =hether an# e!ents ha!e occurred that are re"e!ant to the reco!erabi"it# of assets.

!ritten Representations

. The auditor sha"" re-uest management and' $here appropriate' those charged $ith

go!ernance to pro!ide a $ritten representation that a"" e!ents occurring subse-uent to

the date of the financia" statements and for $hich the app"icab"e financia" reportingframe$or+ re-uires adustment or disc"osure ha!e been adusted or disc"osed.

8acts 7hich )ecome


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auditors report but before the date the financia" statements are issued' a fact becomes

+no$n to the auditor that if it $as +no$n to the auditor at the date of the auditors report'

ma# ha!e caused the auditor to amend the auditors report' the auditor sha""% (?ef%

@ara.A11)

(a) *iscuss the matter $ith management

(b) *etermine $hether the financia" statements need amendment& and' if so'

(c) n-uire ho$ management intends to address the matter in the financia"

statements.

11. f management amends the financia" statements' the auditor sha""%

(a) Carr# out the audit procedures necessar# in the circumstances on the

amendment.

(b) n"ess the circumstances in paragraph 12app"#%

(i) Etend the same audit procedures referred to in paragraphs and / to the

date of the ne$ auditors report& and

(ii) @ro!ide a ne$ auditors report on the amended financia" statements.

8acts 7hich )ecome


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(b) ?e!ie$ the steps ta+en b# management to ensure that an#one in receipt of the

pre!ious"# issued financia" statements together $ith the auditors report is

informed of the situation.

(c) n"ess the circumstances in paragraph12app"#%

(i) Etend the audit procedures referred to in paragraphs and / to the date

of the ne$ auditors report' and date the ne$ auditors report no ear"ier

than the date of appro!a" of the amended financia" statements& and

(ii) @ro!ide a ne$ auditors report on the amended financia" statements.

1. The auditor sha"" inc"ude in the ne$ or amended auditors report an Emphasis of 4atter

paragraph or ,ther 4atter paragraph referring to a note to the financia" statements that

more etensi!e"# discusses the reason for the amendment of the pre!ious"# issued

financia" statements and to the ear"ier report pro!ided b# the auditor.

1/. f management does not ta+e the necessar# steps to ensure that an#one in receipt of the

pre!ious"# issued financia" statements is informed of the situation and does not amend

the financia" statements in circumstances $here the auditor be"ie!es the# need to be

amended' the auditor sha"" notif# management and' un"ess a"" of those charged $ith

go!ernance are in!o"!ed in managing the entit#' :those charged $ith go!ernance' that

the auditor $i"" see+ to pre!ent future re"iance on the auditors report. f' despite such

notification' management or those charged $ith go!ernance do not ta+e these

necessar# steps' the auditor sha"" ta+e appropriate action to see+ to pre!ent re"iance on

the auditors report. (?ef% @ara.A1
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Week 2 Course Study CAS 210

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