Example Directors' Report, Auditor's Report And Illustrative Financial .
Example Directors' Report, Auditor's Report and Illustrative Financial Statements for Private Entities prepared in accordance with the HKFRS for Private Entities (with Hong Kong Companies Ordinance disclosures)
EXAMPLE DIRECTORS' REPORT, AUDITOR'S REPORT AND ILLUSTRATIVE FINANCIAL STATEMENTS FOR PRIVATE ENTITIES PREPARED IN ACCORDANCE WITH THE HKFRS FOR PRIVATE ENTITIES (WITH HONG KONG COMPANIES ORDINANCE DISCLOSURES) COPYRIGHT Copyright 2010 Hong Kong Institute of Certified Public Accountants The Illustrative Financial Statements for Private Entities prepared in accordance with the Hong Kong Financial Reporting Standard for Private Entities in this document contain International Accounting Standards Committee Foundation copyright material. Reproduction within Hong Kong in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source. Requests and inquiries concerning reproduction and rights for commercial purposes within Hong Kong should be addressed to the Director, Operation and Finance, Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong. All rights in this material outside of Hong Kong are reserved by the International Accounting Standards Committee Foundation. Reproduction of the Hong Kong Financial Reporting Standard for Private Entities outside of Hong Kong in unaltered form (retaining this notice) is permitted for personal and non-commercial use only. Further information and requests for authorisation to reproduce for commercial purposes outside of Hong Kong should be addressed to the International Accounting Standards Committee Foundation at www.iasb.org. REFERENCES TO THE HONG KONG COMPANIES ORDINANCE S49 Section 49 "Power to issue redeemable shares" S123 Section 123 "General provisions as to contents and form of accounts" S125 Section 125 "Form of group accounts" S126 Section 126 "Contents of group accounts" S128 Section 128 "Particulars to be shown in company's accounts in relation to subsidiaries" S129 Section 129 "Particulars to be shown in company's accounts in relation to companies not being subsidiaries whose shares it holds" S157 Section 157 "Validity of acts of directors" S161 Section 161 "Particulars in accounts of directors' emoluments, pensions, etc." 10SCH Tenth Schedule "Accounts" Copyright 1
EXAMPLE DIRECTORS' REPORT, AUDITOR'S REPORT AND ILLUSTRATIVE FINANCIAL STATEMENTS FOR PRIVATE ENTITIES PREPARED IN ACCORDANCE WITH THE HKFRS FOR PRIVATE ENTITIES (WITH HONG KONG COMPANIES ORDINANCE DISCLOSURES) Page Example Directors' Report, Auditor's Report and Illustrative Financial Statements for Private Entities prepared in accordance with the HKFRS for Private Entities (with Hong Kong Companies Ordinance disclosures) CONTENTS PREFACE P-1 Section 1 Example Directors' Report D-1 D-2 2 Example Auditor's Report A-1 A-8 For single entity financial statements A-1 A-2 Example 1 Example unmodified auditor's report on financial statements prepared in accordance with the HKFRS for Private Entities based on HKSA 700 "The Independent Auditor's Report on a Complete Set of General Purpose Financial Statements" – effective for auditor's reports dated on or after 31 December 2006 but prior to the audits of financial statements for periods beginning on or after 15 December 2009. A-3 A-4 Example 2 Example unmodified auditor's report on financial statements prepared in accordance with the HKFRS for Private Entities based on HKSA 700 (Clarified) "Forming an Opinion and Reporting on Financial Statements" – effective for audits of financial statements for periods beginning on or after 15 December 2009. For consolidated financial statements A-5 A-6 Example 3 Example unmodified auditor's report on consolidated financial statements prepared in accordance with the HKFRS for Private Entities based on HKSA 700 "The Independent Auditor's Report on a Complete Set of General Purpose Financial Statements" – effective for auditor's reports dated on or after 31 December 2006 but prior to the audits of consolidated financial statements for periods beginning on or after 15 December 2009. A-7 A-8 Example 4 Example unmodified auditor's report on consolidated financial statements prepared in accordance with the HKFRS for Private Entities based on HKSA 700 (Clarified) "Forming an Opinion and Reporting on Financial Statements" – effective for audits of consolidated financial statements for periods beginning on or after 15 December 2009 3 Illustrative Financial Statements for Private Entities prepared in accordance with the HKFRS for Private Entities Copyright 2 3 30
PREFACE Example Directors' Report, Auditor's Report and Illustrative Financial Statements for Private Entities prepared in accordance with the Hong Kong Financial Reporting Standard for Private Entities (with Hong Kong Companies Ordinance disclosures) Preface P1 This document consists of three parts: (i) example directors' report, (ii) example auditor's report on financial statements prepared in accordance with the HKFRS for Private Entities and (iii) illustrative financial statements for Private Entities prepared in accordance with the HKFRS for Private Entities, with Hong Kong Companies Ordinance disclosures. Example Auditor's Reports on Financial Statements Prepared in accordance with the HKFRS for Private Entities P2 The example auditor's reports on financial statements prepared in accordance with the HKFRS for Private Entities are prepared by the Hong Kong Institute of Certified Public Accountants (the Institute), as a source of reference by practicing members. P3 Auditors may require to tailor their auditor's report to cater for entity-specific facts and circumstances and hence the example reports should not be regarded as templates appropriate for all entities. Members are advised to refer to the relevant Hong Kong Standards on Auditing for guidance. Example Directors' Report and Illustrative Financial Statements for Private Entities prepared in accordance with the HKFRS for Private Entities (with Hong Kong Companies Ordinance disclosures) P4 These example directors' report and illustrative financial statements are not part of the HKFRS for Private Entities but are issued by the Institute as a source of reference for preparers that adopt the standard. P5 Section 3 "Financial Statement Presentation" of the HKFRS for Private Entities defines a complete set of financial statements and prescribes the general standard of financial statement presentation. Sections 4-8 prescribe the format and content of the individual financial statements and notes. Other sections of the HKFRS for Private Entities establish additional presentation and disclosure requirements. These financial statements illustrate how those presentation and disclosure requirements might be met by a typical Private Entity. An entity however, will need to consider the content, sequencing and format of presentation and the descriptions used for line items to achieve a fair presentation for that entity's particular circumstances, when preparing its financial statements. These example directors' report and illustrative financial statements should not be regarded as a template appropriate for all entities. P6 These illustrative financial statements are mainly based on the illustrative financial statements accompanying the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs), published by the International Accounting Standards Board (IASB) on 9 July 2009, and modified by including disclosures required for the first-time adoption of the HKFRS for Private Entities and disclosures required by the Hong Kong Companies Ordinance applicable for a Private Entity. They are not intended to illustrate all aspects of the HKFRS for Private Entities and the Hong Kong Companies Ordinance or necessarily the only way that the information may be presented. Depending on an entity's specific facts and circumstances, there may be additional disclosures that need to be made under the requirements of the HKFRS for Private Entities or the Hong Kong Companies Ordinance. Preparers are advised to refer to the relevant literature for further guidance. Copyright P-1
EXAMPLE DIRECTORS' REPORT XYZ (Holdings) Limited Year ended 31 December 20X2 Directors' report The Directors present their annual report and the audited financial statements for the year ended 31 December 20X2. Principal activities XYZ (Holdings) Limited (the Company) is a company incorporated and domiciled in Hong Kong and has its registered office and principal place of business at [ ]. The principal activities of the Company are the manufacture and sale of [ ]. The activities of its subsidiary are set out in note 16 to the financial statements. Results and appropriations The [profit][loss] of the Company and its subsidiary (the Group) for the year ended 31 December 20X2 and the state of the Company's and the Group's affairs as at that date are set out in the Company's financial statements on pages 3 to 30. An interim dividend of HK 5 per ordinary share (20X1: HK 3.3 per ordinary share) was paid during the year ended 31 December 20X2. The directors recommend the payment of a final dividend of HK 1 per ordinary share (20X1: nil) in respect of the year ended 31 December 20X2. Fixed assets Details of the movements during the year in the property, plant and equipment and the investment property of the Group and of the Company are set out in notes 18 and 19 to the financial statements respectively. Share capital and reserves Details of share capital of the Company are set out in note 28 to the Company's financial statements. There were no movements during the year. There were no movements in reserves except for changes to retained earnings which arose from profit or loss and payment of dividends. Directors The directors of the Company during the year and up to the date of this report were: Kwok Keung Lee Steve Wong Wing Yi Mok Yat Chit Wong There being no provision in the Company's articles of association in connection with the retirement of directors by rotation, all existing directors continue in office for the following year. The Company did not enter into any contract, other than the contracts of service with the directors or any person engaged in the full-time employment of the Company, whereby any individual, firm or body corporate undertakes the management and administration of the whole, or any substantial part of any business of the Company. Copyright D-1
EXAMPLE DIRECTORS' REPORT Arrangements to purchase shares or debentures At no time during the year was the Company, its holding company, or its subsidiary a party to any arrangements to enable the directors of the Company to acquire benefits by means of the acquisition of shares in, or debentures of, the Company or any other body corporate. Directors' interests in contracts of significance No contract of significance to which the Company, its holding company, or its subsidiary was a party and in which a director of the Company had a material interest, whether directly or indirectly, subsisted at the end of the year or at any time during the year. Charitable donations During the year, the Group and the Company made charitable donations amounting to HK 5,000 (20X1: HK 5,000). Events after the reporting date Details of significant events occurring after the reporting date are set out in note 31 to the consolidated financial statements. Auditor A resolution will be submitted to the annual general meeting to re-appoint [Name of audit firm] as auditor of the Company. On behalf of the Board (signed) Chairman [Date] Copyright D-2
EXAMPLE AUDITOR'S REPORT Example 1 Example Unmodified Auditor’s Report on Financial Statements prepared in accordance with the HKFRS for Private Entities based on HKSA 700 “The Independent Auditor's Report on a Complete Set of General Purpose Financial Statements” – effective for auditor's reports dated on or after 31 December 2006 but prior to the audits of financial statements for periods beginning on or after 15 December 2009 Circumstances include the following: Audit of a complete set of financial statements. The financial statements are prepared for a general purpose by directors of the entity in accordance with the HKFRS for Private Entities. The terms of the audit engagement reflect the description of directors' responsibility 1 for the financial statements in HKSA 210. INDEPENDENT AUDITOR‟S REPORT TO THE SHAREHOLDERS OF ABC LIMITED (incorporated in Hong Kong with limited liability)2 We have audited the financial statements of ABC Limited ("the Company") set out on pages . to ., which comprise the [balance sheet][statement of financial position] 3 as at 31 December 200X, and the [[income statement][statement of comprehensive income]3, statement of changes in equity][statement of income and retained earnings]4 and [cash flow statement][statement of cash flows]3 for the year then ended, and a summary of significant accounting policies and other explanatory notes. Directors’ Responsibility for the Financial Statements The directors are responsible for the preparation and the true and fair presentation of these financial statements in accordance with the Hong Kong Financial Reporting Standard for Private Entities issued by the Hong Kong Institute of Certified Public Accountants and the Hong Kong Companies Ordinance. This responsibility includes designing, implementing and maintaining internal control relevant to the preparation and the true and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances. 1 HKSA 210 "Terms of Audit Engagements". 2 In Hong Kong, it is a common practice to disclose the place of incorporation of the company. Delete as appropriate, different terms may be used as long as they are consistent with the titles of the corresponding statements. According to paragraph 3.18 of the HKFRS for Private Entities, the entity may present a single statement of income and retained earnings in place of the statement of comprehensive income and statement of changes in equity. 3 4 Copyright A-1
EXAMPLE AUDITOR'S REPORT Auditor’s Responsibility 5 Our responsibility is to express an opinion on these financial statements based on our audit . We conducted our audit in accordance with Hong Kong Standards on Auditing issued by the Hong Kong Institute of Certified Public Accountants. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance as to whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor‟s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity‟s preparation and true and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity‟s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the directors, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the financial statements give a true and fair view of the state of the Company‟s affairs as at 31 December 200X and of its [profit][loss] and cash flows for the year then ended in accordance with the Hong Kong Financial Reporting Standard for Private Entities and have been properly prepared in accordance with the Hong Kong Companies Ordinance. AAA & Co. Certified Public Accountants (Practising) [or Certified Public Accountants] [Auditor's address] [Date of auditor's report] 5 Auditors may consider it appropriate to clarify to whom they are responsible here or elsewhere in the report in accordance with their risk management policies and with reference to Professional Risk Management Bulletin No. 2 “Auditors‟ Duty of Care To Third Parties and The Audit Report”. Copyright A-2
EXAMPLE AUDITOR'S REPORT Example 2 Example Unmodified Auditor’s Report on Financial Statements prepared in accordance with the HKFRS for Private Entities based on HKSA 700 (Clarified) “Forming an Opinion and Reporting on Financial Statements” – effective for audits of financial statements for periods beginning on or after 15 December 2009 Circumstances include the following: Audit of a complete set of financial statements. The financial statements are prepared for a general purpose by directors of the entity in accordance with the HKFRS for Private Entities. The terms of the audit engagement reflect the description of directors’ responsibility for the financial statements in HKSA 210 (Clarified)1. In addition to the audit of the financial statements, the auditor has other reporting responsibilities required under local law in addition to the Hong Kong Companies Ordinance. INDEPENDENT AUDITOR‟S REPORT TO THE SHAREHOLDERS OF ABC LIMITED 2 (incorporated in Hong Kong with limited liability) [Report on the Financial Statements]3 We have audited the financial statements of ABC Limited (“the Company”) set out on pages to , which comprise the [balance sheet][statement of financial position]4 as at 31 December 20X1, and the [income statement][statement of comprehensive income] 4, statement of changes in 5 equity][statement of income and retained earnings] and [cash flow statement][statement of cash 4 flows] for the year then ended, and a summary of significant accounting policies and other explanatory information. 6 Directors’ Responsibility for the Financial Statements The directors are responsible for the preparation of financial statements that give a true and fair view in accordance with the Hong Kong Financial Reporting Standard for Private Entities issued by the Hong Kong Institute of Certified Public Accountants and the Hong Kong Companies Ordinance, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. 1 HKSA 210 (Clarified) "Agreeing the Terms of Audit Engagements". 2 In Hong Kong, it is a common practice to disclose the place of incorporation of the company. The sub-title “Report on the Financial Statements” is unnecessary in circumstances when the second sub-title “Report on Other Legal and Regulatory Requirements” is not applicable. 3 4 5 6 Delete as appropriate, different terms may be used as long as they are consistent with the titles of the corresponding statements. According to paragraph 3.18 of the HKFRS for Private Entities, the entity may present a single statement of income and retained earnings in place of the statement of comprehensive income and statement of changes in equity. Or other term that is appropriate in the context of the legal framework in the particular jurisdiction. Copyright A-3
EXAMPLE AUDITOR'S REPORT Auditor’s Responsibility Our responsibility is to express an opinion on these financial statements based on our audit7. We conducted our audit in accordance with Hong Kong Standards on Auditing issued by the Hong Kong Institute of Certified Public Accountants. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor‟s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity‟s preparation of financial statements that give a true and fair view in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity‟s internal control.8 An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the directors, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the financial statements give a true and fair view of the state of the Company‟s affairs as at 31 December 20X1, and of its [profit][loss] and cash flows for the year then ended in accordance with the Hong Kong Financial Reporting Standard for Private Entities and have been properly prepared in accordance with the Hong Kong Companies Ordinance. [Report on Other Legal and Regulatory Requirements [Form and content of this section of the auditor‟s report will vary depending on the nature of the auditor‟s other reporting responsibilities.]]3 AAA & Co. Certified Public Accountants (Practising) [or Certified Public Accountants] [Auditor‟s address] [Date of the auditor‟s report] 7 Auditors may consider it appropriate to clarify to whom they are responsible here or elsewhere in the report in accordance with their risk management policies and with reference to Professional Risk Management Bulletin No. 2 “Auditor's Duty of Care To Third Parties and The Audit Report”. 8 In circumstances when the auditor also has responsibility to express an opinion on the effectiveness of internal control in conjunction with the audit of the financial statements, this sentence would be worded as follows: “In making those risk assessments, the auditor considers internal control relevant to the entity‟s preparation of financial statements that give a true and fair view in order to design audit procedures that are appropriate in the circumstances.” Copyright A-4
EXAMPLE AUDITOR'S REPORT Example 3 Example Unmodified Auditor’s Report on Consolidated Financial Statements prepared in accordance with the HKFRS for Private Entities based on HKSA 700 “The Independent Auditor's Report on a Complete Set of General Purpose Financial Statements” – effective for auditor's reports dated on or after 31 December 2006 but prior to the audits of consolidated financial statements for periods beginning on or after 15 December 2009 Circumstances include the following: Audit of consolidated financial statements prepared for a general purpose by directors of the parent in accordance with the HKFRS for Private Entities. The terms of the group audit engagement reflect the description of directors' 1 responsibility for the financial statements in HKSA 210. INDEPENDENT AUDITOR‟S REPORT TO THE SHAREHOLDERS OF ABC LIMITED (incorporated in Hong Kong with limited liability)2 We have audited the consolidated financial statements of ABC Limited ("the Company") set out on pages . to. , which comprise the consolidated and company [balance sheets][statements of financial position]3 as at 31 December 200X, and the consolidated [income statement][statement of comprehensive income]3, the consolidated statement of changes in equity][statement of income and retained earnings] 4 and the consolidated [cash flow statement][statement of cash flows]3 for the year then ended, and a summary of significant accounting policies and other explanatory notes. Directors’ Responsibility for the Financial Statements The directors of the Company are responsible for the preparation and the true and fair presentation of these financial statements in accordance with the Hong Kong Financial Reporting Standard for Private Entities issued by the Hong Kong Institute of Certified Public Accountants and the Hong Kong Companies Ordinance. This responsibility includes designing, implementing and maintaining internal control relevant to the preparation and the true and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances. 1 HKSA 210 "Terms of Audit Engagements". 2 In Hong Kong, it is a common practice to disclose the place of incorporation of the company. Delete as appropriate, different terms may be used as long as they are consistent with the titles of the corresponding statements. According to paragraph 3.18 of the HKFRS for Private Entities, the entity may present a single statement of income and retained earnings in place of the statement of comprehensive income and statement of changes in equity. 3 4 Copyright A-5
EXAMPLE AUDITOR'S REPORT Auditor’s Responsibility 5 Our responsibility is to express an opinion on these financial statements based on our audit . We conducted our audit in accordance with Hong Kong Standards on Auditing issued by the Hong Kong Institute of Certified Public Accountants. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance as to whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor‟s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity‟s preparation and true and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity‟s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the directors, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the consolidated financial statements give a true and fair view of the state of affairs of the Company and of the group as at 31 December 200X and of the group's [profit][loss] and cash flows for the year then ended in accordance with the Hong Kong Financial Reporting Standard for Private Entities and have been properly prepared in accordance with the Hong Kong Companies Ordinance. AAA & Co. Certified Public Accountants (Practising) [or Certified Public Accountants] [Auditor's address] [Date of auditor's report] 5 Auditors may consider it appropriate to clarify to whom they are responsible here or elsewhere in the report in accordance with their risk management policies and with reference to Professional Risk Management Bulletin No. 2 “Auditors‟ Duty of Care To Third Parties and The Audit Report”. Copyright A-6
EXAMPLE AUDITOR'S REPORT Example 4 Example Unmodified Auditor’s Report on Consolidated Financial Statements prepared in accordance with the HKFRS for Private Entities based on HKSA 700 (Clarified) “Forming an Opinion and Reporting on Financial Statements” – effective for audits of consolidated financial statements for periods beginning on or after 15 December 2009 Circumstances include the following: Audit of consolidated financial statements prepared for a general purpose by directors of the parent in accordance with the HKFRS for Private Entities. The terms of the group audit engagement reflect the description of directors’ responsibility for the financial statements in HKSA 210 (Clarified)1. In addition to the audit of the group financial statements, the auditor has other reporting responsibilities required under local law in addition to the Hong Kong Companies Ordinance. INDEPENDENT AUDITOR‟S REPORT TO THE SHAREHOLDERS OF ABC LIMITED 2 (incorporated in Hong Kong with limited liability) [Report on the Consolidated Financial Statements]3 We have audited the consolidated financial statements of ABC Limited (“the Company”) and its subsidiaries (together "the Group") set out on pages to , which comprise the consolidated and company [balance sheets][statements of financial position]4 as at 31 December 20X1, and the 4 consolidated [[income statement][statement of comprehensive income] , the consolidated 5 statement of changes in equity][statement of income and retained earnings] and the consolidated [cash flow statement][statement of cash flows] 4 for the year then ended, and a summary of significant accounting policies and other explanatory information. 6 Directors’ Responsibility for the Consolidated Financial Statements The directors of the Company are responsible for the preparation of consolidated financial statements that give a true and fair view in accordance with the Hong Kong Financial Reporting Standard for Private Entities issued by the Hong Kong Institute of Certified Public Accountants and the Hong Kong Companies Ordinance, and for such internal control as the directors determine is necessary to enable the preparation of consolidated financial statements that are fre
entity's particular circumstances, when preparing its financial statements. These example directors' report and illustrative financial statements should not be regarded as a template appropriate for all entities. P6 These illustrative financial statements are mainly based on the illustrative financial
Greene 2 Craig Hege AUDITOR (6 Yr.) 1 Greene 2 Cynthia Tobin AUDITOR (6 Yr.) 1 Greene 2 David Green AUDITOR (6 Yr.) 1 Greene 2 Deez Nuts AUDITOR (6 Yr.) 1 Greene 2 Derek Thomson AUDITOR (6 Yr.) 1 Greene 2 Dr. Andrea Malmont AUDITOR (6 Yr.) 1 Greene 2 Lapinski AUDITOR (6 Yr.) 1 Gree
PENGARUH ETIKA AUDITOR, PENGALAMAN AUDITOR, FEE AUDIT, DAN MOTIVASI AUDITOR TERHADAP KUALITAS AUDIT (Studi pada Auditor KAP Di Semarang) SKRIPSI Diajukan sebagai salah satu syarat untuk menyelesaikan Program Sarjana (S1) pada Program Sarjana Fakultas Ekonomika dan Bisnis Universitas Diponegoro Disusun oleh: Andreani Hanjani NIM: 12030110130171
accepting the appointment could include ethical or commercial reasons: outstanding fees owed to the predecessor auditor are not of themselves grounds for declining. 3. The existing auditor must obtain the client's permission to give information to the prospective auditor. If permission is withheld, the existing auditor should inform the prospective auditor, who should decline the appointment .
requirements for IRCA QMS 2008 auditor certification. The British Standards Institution 2014 1 of 5 ISO 9001 Quality Management System Lead Auditor Training (IRCA) Course Description . BSI’s “Quality Management Systems (QMS) Auditor/Lead Auditor Training Course (ISO 9001)” course teaches the principles and
Role of the Lead Auditor Every audit has a lead auditor – even if it’s the only auditor! This person represents the team in communication with the auditee and management. The lead auditor also defines the requirements of each audit assignment, including qualification of other audit team members.
Stanbic IBTC Bank I Annual report 2011 56 57 Board of directors 59 Directors' report 65 Directors' responsibility 67 Corporate governance report 81 Audit committee report 82 Report of independent auditor 83 Statement of significant accounting policies 89 Profit and loss accounts 90 Balance sheets 91 Statement of cash flows 92 Notes to the financial statements 127 Financial risk analysis
corporate governance is positive and not significant and the greater the degree of auditor report, audit size and . to the external audit, apart from auditing standards, include the auditor’s personal attributes such as auditor skill and experience, ethical values and mind-set. Increased concerns regar
50 Directors’ report 56 Directors’ responsibilities statement 57 Corporate governance statement 64 Audit Committee report 68 Report on Adjusted* operating profit ( m) Directors’ remuneration Financial statements 93 Independent auditor’s
