Page 3 - Audit - The Audit Report
P. 3

THE AUDIT REPORT


            OBJECTIVE OF THE TOPIC





            • Evaluate uncorrected misstatements identified during the audit,

                and conclude on the audit opinion to be expressed.


            • Critically evaluate a draft auditor’s report.



            • Understand  key changes to traditional paragraphs of the

                report.


            • Understand the additional reporting matters to be included in

                the report.


            • Understand the reporting requirements with regards to Going

                Concern.


            • Understand the structural changes of the report.


            • Explain the concept of Key Audit Matters (KAM), and provide


                examples of such matters.




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