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顺序型任务关联度
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我国依法负责对业余无线电台实施监督管理的机构是：
向心型任务关联度
(a) Explain the external auditors’ responsibilities in relation to the prevention and detection of fraud and error. (4 marks)
You are the audit manager of Currant & Co and you are planning the audit of Orange Financials Co (Orange), who specialise in the provision of loans and financial advice to individuals and companies. Currant & Co has audited Orange for many years.
The directors are planning to list Orange on a stock exchange within the next few months and have asked if the engagement partner can attend the meetings with potential investors. In addition, as the finance director of Orange is likely to be quite busy with the listing, he has asked if Currant & Co can produce the financial statements for the current year.
During the year, the assistant finance director of Orange left and joined Currant & Co as a partner. It has been suggested that due to his familiarity with Orange, he should be appointed to provide an independent partner review for the audit.
Once Orange obtains its stock exchange listing it will require several assignments to be undertaken, for example, obtaining advice about corporate governance best practice. Currant & Co is very keen to be appointed to these engagements, however, Orange has implied that in order to gain this work Currant & Co needs to complete the external audit quickly and with minimal questions/issues.
The finance director has informed you that once the stock exchange listing has been completed, he would like the engagement team to attend a weekend away at a luxury hotel with his team, as a thank you for all their hard work. In addition, he has offered a senior member of the engagement team a short-term loan at a significantly reduced interest rate.
Required:
(b) (i) Explain SIX ethical threats which may affect the independence of Currant & Co’s audit of Orange Financials Co; and
(ii) For each threat explain how it might be reduced to an acceptable level. (12 marks)
(c) Orange is aware that subsequent to the stock exchange listing it will need to establish an audit committee and has asked for some advice in relation to this.
Required:
Explain the benefits to Orange of establishing an audit committee. (4 marks)
(a) ISA 300 Planning an Audit of Financial Statements provides guidance to assist auditors in planning an audit.
Required:
Explain the benefits of audit planning. (4 marks)
(b) ISA 530 Audit Sampling provides guidance on methods for selecting a sample of items for testing.
Required:
Identify and explain THREE methods of selecting a sample. (3 marks)
(c) Describe the three types of modified audit opinions. (3 marks)
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