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Audit Fraud & error p7

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Richard Clarke Academy
Richard Clarke Academy
Formation
1  sur  85
Fraud v Error
Fraud v Error Intentional
Fraud v Error Intentional
Fraud v Error Intentional Misinterpretation
Fraud v Error Intentional Misinterpretation
Fraud v Error Intentional Misinterpretation Incorrect Accounting
Fraud v Error Intentional Misinterpretation Incorrect Accounting
Fraud v Error Intentional Misinterpretation Incorrect Accounting There may be requirements to report suspicions of fraud, but not error
Management v Auditor
Management v Auditor Prepare T&F
Management v Auditor Prepare T&F
Management v Auditor Prepare T&F Prevent & Detect Fraud
Management v Auditor Prepare T&F Prevent & Detect Fraud
Management v Auditor Prepare T&F Prevent & Detect Fraud Internal Controls
Management v Auditor Prepare T&F Prevent & Detect Fraud Internal Controls Good Corporate Governance
Management v Auditor
Management v Auditor Report on T&F
Management v Auditor Report on T&F
Management v Auditor Report on T&F Reasonable Assurance Fraud & ERROR
Management v Auditor Report on T&F Reasonable Assurance Fraud & ERROR
Management v Auditor Report on T&F Reasonable Assurance Fraud & ERROR Primary F&E responsibility lies with management
Management v Auditor Report on T&F Reasonable Assurance Fraud & ERROR Primary F&E responsibility lies with management consider the risk of material misstatement
Management v Auditor
Management v Auditor Reduce fraud opportunities
Management v Auditor Reduce fraud opportunities Establish a culture where no fraud
Management v Auditor Reduce fraud opportunities Establish a culture where no fraud due to the likelihood of detection
Professional Scepticism
Professional Scepticism Discuss fraud within specific characteristics of the audit & potential effect on FS
Professional Scepticism Discuss fraud within specific characteristics of the audit & potential effect on FS
Professional Scepticism Discuss fraud within specific characteristics of the audit & potential effect on FS Talk to management about controls to detect or prevent fraud
Professional Scepticism Discuss fraud within specific characteristics of the audit & potential effect on FS Talk to management about controls to detect or prevent fraud Obtain evidence that fraud has not occurred or detected and corrected
Fraud/Error is Suspected?
Fraud/Error is Suspected?
Fraud/Error is Suspected? Effect on FS?
Fraud/Error is Suspected? Effect on FS?
Fraud/Error is Suspected? Effect on FS? Document in Audit files
Fraud/Error is Suspected? Effect on FS? Document in Audit files
Fraud/Error is Suspected? Effect on FS? Additional Document in Testing? Audit files
Fraud/Error is Suspected? Effect on FS? Extent of misstatement Additional Document in Testing? Audit files
Fraud/Error is Suspected? Effect on FS? Extent of misstatement Additional Document in Testing? Audit files
Fraud/Error is Suspected? Effect on FS? Extent of misstatement Effect on Additional Document in Risk? Testing? Audit files
Fraud/Error is Suspected? Effect on FS? Extent of misstatement Effect on Additional Document in Risk? Testing? Audit files
Fraud/Error is Suspected? Effect on FS? Extent of misstatement Effect on Additional Document in Risk? Testing? Audit files Discuss with Management
Fraud/Error is Suspected? Effect on FS? Extent of misstatement Effect on Additional Document in Risk? Testing? Audit files Discuss with Management Tell them to get legal advice if fraud is suspected
Fraud/Error is Suspected? Effect on FS? Extent of misstatement Effect on Additional Document in Risk? Testing? Audit files Discuss with Management Tell them to get legal advice if fraud is suspected
Fraud/Error is Suspected? Effect on FS? Extent of misstatement Effect on Additional Document in Risk? Testing? Audit files Discuss with If Management Management Tell them to get Suspected? legal advice if fraud is suspected
Fraud/Error is Suspected? Effect on FS? Extent of misstatement Effect on Additional Document in Risk? Testing? Audit files Discuss with If Management Management Tell them to get Suspected? legal Get legal advice or rarely resign advice if fraud is suspected
Fraud/Error is Suspected? Effect on FS? Extent of misstatement Effect on Additional Document in Risk? Testing? Audit files Discuss with If Management Management Tell them to get Suspected? legal Get legal advice or rarely resign advice if fraud is suspected
Fraud/Error is Suspected? Effect on FS? Extent of misstatement Effect on Additional Document in Risk? Testing? Audit files Consider Discuss with If Management Report Management Tell them to get Suspected? Impact legal Get legal advice or rarely resign advice if fraud is suspected
Fraud/Error is Suspected? Effect on FS? Extent of misstatement Effect on Additional Document in Risk? Testing? Audit files Consider Discuss with If Management Report Management Tell them to get Suspected? Impact legal Get legal advice or rarely resign advice if fraud is suspected
Fraud/Error is Suspected? Effect on FS? Extent of misstatement Effect on Additional Document in Risk? Testing? Audit files Consider Discuss with If Management Report Management Tell them to get Suspected? Impact legal Get legal advice or rarely resign advice if fraud is suspected Report to Authorities?
Fraud/Error is Suspected? Effect on FS? Extent of misstatement Effect on Additional Document in Risk? Testing? Audit files Consider Discuss with If Management Report Management Tell them to get Suspected? Impact legal Get legal advice or rarely resign advice if fraud is suspected Report to Authorities? Consider Confidentiality
The Auditor - Criminal Liability
The Auditor - Criminal Liability Accepting appointment without being qualified
The Auditor - Criminal Liability Accepting appointment without being qualified Being involved with fraud
The Auditor - Criminal Liability Accepting appointment without being qualified Being involved with fraud Insider Dealing
The Auditor - Criminal Liability Accepting appointment without being qualified Being involved with fraud Insider Dealing Money Laundering
The Auditor - Civil Liability
The Auditor - Civil Liability Negligent (careless) auditing
The Auditor - Civil Liability Negligent (careless) auditing Sued by Client company under contract law
The Auditor - Civil Liability Negligent (careless) auditing Sued by Client company under contract law Sued by banks etc under negligence
The Auditor - Duty of skill & Care
The Auditor - Duty of skill & Care Depends on the circumstance
The Auditor - Duty of skill & Care Depends on the circumstance eg. Accepting the word of management after suspicion is aroused
The Auditor - Duty of skill & Care Depends on the circumstance eg. Accepting the word of management after suspicion is aroused Follow ISAs and show this in working papers
The Auditor - Professional competence
The Auditor - Professional competence Achieve, and maintain, professional knowledge
The Auditor - Professional competence Achieve, and maintain, professional knowledge eg. Formal & Informal training + experience
The Auditor - Professional competence Achieve, and maintain, professional knowledge eg. Formal & Informal training + experience Awareness of general business developments, such as dropbox and e-commerce
The Auditor - Due care
The Auditor - Due care Acting diligently in accordance with technical and professional standards
The Auditor - Due care Acting diligently in accordance with technical and professional standards means applying knowledge minimising the chance of mistakes being made
The Auditor - Due care Acting diligently in accordance with technical and professional standards means applying knowledge minimising the chance of mistakes being made Enough time to complete work with due care Staff fully understand the objectives
The Auditor - Negligence - A Civil Wrong
The Auditor - Negligence - A Civil Wrong Duty of Care
The Auditor - Negligence - A Civil Wrong Duty of Care Duty is broken
The Auditor - Negligence - A Civil Wrong Duty of Care Duty is broken Damage results
The Auditor - Negligence - A Civil Wrong Duty of Care Duty is broken Damage results The auditor does not exist to aid investment decisions, unless verbal assurances given
Fraudulent Financial Reporting
Fraudulent Financial Reporting Intentional Misstatement!
Fraudulent Financial Reporting
Fraudulent Financial Reporting Manipulation
Fraudulent Financial Reporting Manipulation Misrepresentation
Fraudulent Financial Reporting Manipulation Misrepresentation Misapplication
Fraudulent Financial Reporting Manipulation Misrepresentation Misapplication Earnings Management

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