Planlægning af koncernrevision

Muqadas Rasheed

Studenteropgave: Kandidatafhandlinger

Abstrakt

The purpose of the thesis is to understand and get knowledge about the planning and performing of a group audit according to ISA 600. The thesis will contain a theoretical discussion on how the audit is planned and performed by the group auditor.
To achieve the best understanding of ISA 600, it will be described in steps, starting with the preliminary consideration and engagements, including the understanding of the group, its components and the geographical location of the components. The location can determine whereas the group auditor consider the necessity of using the component auditor because of the challenges group auditor can encounter in due to cultural differences, language and traveling.
After performing the preliminary work, the group auditor starts the audit planning of the group wherein the significant components for the group audit are identified. The significant component includes components that is significant due to individual financial significance or because the component include significant risk of material misstatement. The group auditor has to determine the materiality for the group and the significant components and then prepare the audit planning in consideration of responding to the assessed risk and then the audit instructions are established for the component auditor to comply and follow. The group auditor would prescribe the component auditors work, and group auditor will also describe his own involvement in component auditor’s work to make sure that it complies and the audit documentation as acquired.
Afterwards the group auditor has to evaluate the audit documentation from the component auditors by his professional judgement and decide whether the audit evidence is qualified to take in consideration for the group audit conclusion. If it’s not qualified the group auditor has to perform further actions to acquire the needed audit evidence to conclude on the group audit.
At last the group auditor has to evaluate the subsequent event and then prepare an audit conclusion for the audit and report to the board management of the group trough an audit protocol, wherein all the significant matters regarding the audit are stated and described.

UddannelserCand.merc.aud Regnskab og Revision, (Kandidatuddannelse) Afsluttende afhandling
SprogDansk
Udgivelsesdato2016
Antal sider99