Transcription of Answers - ACCA Global
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Answers - ACCA Global
AnswersProfessional Level Options Module, Paper P7 (INT)Advanced Audit and Assurance (International)June 2015 Answers1 briefing notesTo: Jack Hackett, audit partnerFrom: Audit managerRegarding: Audit planning of Ted CoIntroductionThese briefing notes are prepared for the use of the audit team in planning the audit of Ted Co, our firm s new audit client whichdevelops and publishes computer games. The briefing notes discuss the planning matters in respect of this being an initial auditengagement; evaluate the audit risks to be considered in planning the audit; and recommend audit procedures in respect of short-term investments and the earnings per share figure disclosed in the draft financial statements.(a)In an initial audit engagement there are several factors which should be considered in addition to the planning procedureswhich are carried out for every audit. ISA 300 Planning an Audit of Financial Statementsprovides guidance in this area.
Professional Level – Options Module, Paper P7 (INT) Advanced Audit and Assurance (International) June 2015 Answers 1 Briefing notes To: Jack Hackett, audit partner
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