AuditingAnalyticalProcedure(急)

Refer to Hong Kong Standard of Auditing:

- HKSA 520 Analytical Procedures

- HKSA 540 Audit of Accounting Estimates

- HKSA 580 Management Representations
(obtain a representation letter from management)

- HKSA 701 Modifications to the Independent Auditor's Report
- Note the section - Matters that Do Affect the Auditor's Opinion
- Limitation on Scope - Qualified Opinion

- Note the Appendix
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- You might come to know that there is a (Clarified) version of the HKSA
issued some time in July, 2009. They appear like HKSA 520 (Clarified),
HKSA 540 (Clarified) etc. This version is effective for audits of financial
statements for periods beginning on or after 15 December, 2009.
This (Clarified) version probably does not apply to this question.
It is still advisable to be on the safe side to confirm this with your lecturer.



2009-11-28 21:08:42 補充：
- Nature of an inability to obtain sufficient appropriate audit evidence (limitation on scope)
- fire: circumstances beyond the control of entity
- the company's accounting records have been destroyed
- obtain background information from Insurance Company regarding Insurance Claims

2009-11-28 21:10:31 補充：
- fire happened at the Headquarters building only, what about other branches?
- Do they keep any accounting records or routine operations records?
- Discussion with management