Page 33 - PowerPoint Presentation

Auditing Profession Act

• Reportable irregularities

• Specific issues

• Responsibility to report

• Obligation to report iro audit client

• Audit client – Reasonable assurance

• Audits performed on behalf of AG

• Joint audits

• Group audits –RI at subsidiary – Group auditor to

report?

• Cross border audits

• Source of information

• Reporting without delay
32