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首页 PL888430_Activity1_0_EngagementSetup_TPA_Group i…

PL888430_Activity1_0_EngagementSetup_TPA_Group i-buttons.pdf

PL888430_Activity1_0_Engagement…

阳光下的维娜斯
2012-05-06 0人阅读 举报 0 0 0 暂无简介

简介:本文档为《PL888430_Activity1_0_EngagementSetup_TPA_Group i-buttonspdf》,可适用于领域

ABCDeAudITActivity–EngagementSetupApplicableWorkflow:InternationalFSAGroupAuditJuly©KPMGInternationalCooperative(“KPMGInternational”),aSwissentityMemberfirmsoftheKPMGnetworkofindependentfirmsareaffiliatedwithKPMGInternationalKPMGInternationalprovidesnoclientservicesNomemberfirmhasanyauthoritytoobligateorbindKPMGInternationaloranyothermemberfirmvisàvisthirdparties,nordoesKPMGInternationalhaveanysuchauthoritytoobligateorbindanymemberfirmAllrightsreservedABCDi©KPMGInternationalCooperative(“KPMGInternational”)KPMGInternationalprovidesnoclientservicesandisaSwissentitywithwhichtheindependentmemberfirmsoftheKPMGnetworkareaffiliatedContentsPreEngagementPreEngagement•EngagementletterconfirmingthetermsoftheengagementIFSAGAa•ClientEngagementAcceptanceContinuancedocumentationIFSAGAc•DocumentthematterintheTrackerwherelaworregulationprohibitsusfromdeclininganengagementorwherewithdrawalfromanengagementisnototherwisepossibleCompletetheconsultationrequirement(s)intheibuttonandaddtheconsultationtotheTrackerIFSAGAeGroupAuditInstructions•AttachtheGroupAuditInstructionsIFSAGAaABCD©KPMGInternationalCooperative(“KPMGInternational”)KPMGInternationalprovidesnoclientservicesandisaSwissentitywithwhichtheindependentmemberfirmsoftheKPMGnetworkareaffiliatedPreEngagementPreEngagement•EngagementletterconfirmingthetermsoftheengagementIFSAGAaGuidanceforGroupengagementteamTermsoftheengagementRThegroupengagementpartnershallagreeonthetermsofthegroupauditengagementinaccordancewithISAThetermsofengagementidentifytheapplicablefinancialreportingframeworkAdditionalmattersmaybeincludedinthetermsofagroupauditengagement,suchasthefactthat:•thecommunicationbetweenthegroupengagementteamandthecomponentauditorsshouldbeunrestrictedtotheextentpossibleunderlaworregulation•importantcommunicationsbetweenthecomponentauditors,thosechargedwithgovernanceofthecomponent,andcomponentmanagement,includingcommunicationsonsignificantdeficienciesininternalcontrol,shouldbecommunicatedaswelltothegroupengagementteam•importantcommunicationsbetweenregulatoryauthoritiesandcomponentsrelatedtofinancialreportingmattersshouldbecommunicatedtothegroupengagementteamand•totheextentthegroupengagementteamconsidersnecessary,itshouldbepermitted:−accesstocomponentinformation,thosechargedwithgovernanceofcomponents,componentmanagement,andthecomponentauditors(includingrelevantauditdocumentationsoughtbythegroupengagementteam)and−toperformworkorrequestacomponentauditortoperformworkonthefinancialinformationofthecomponentsRestrictionsimposedon:•thegroupengagementteam’saccesstocomponentinformation,thosechargedwithgovernanceofcomponents,componentmanagement,orthecomponentauditors(includingrelevantauditdocumentationsoughtbythegroupengagementteam)orABCD©KPMGInternationalCooperative(“KPMGInternational”)KPMGInternationalprovidesnoclientservicesandisaSwissentitywithwhichtheindependentmemberfirmsoftheKPMGnetworkareaffiliated•theworktobeperformedonthefinancialinformationofthecomponentsafterthegroupengagementpartner’sacceptanceofthegroupauditengagement,constituteaninabilitytoobtainsufficientappropriateauditevidencethatmayaffectthegroupauditopinionInexceptionalcircumstancesitmayevenleadtowithdrawalfromtheengagementwherewithdrawalispossibleunderapplicablelaworregulationEngagementlettersbetweencomponentauditorsandcomponentsinconnectionwithgroupauditsFactorstheKPMGgroupengagementpartnermayconsiderwhendeterminingwhetherornottorequestaKPMGcomponentauditortoobtainanengagementletterfromcomponentmanagementinclude:•whoappointsthecomponentauditor,•localreportingrequirements,•legalrequirements,insomejurisdictionsseparateengagementlettersmayberequired,•extentofanyworkperformedbythenonkpmgcomponentauditors,•degreeofownershipbythegroupentity,and•degreeofindependenceofthecomponent’smanagementfromgroupmanagementGuidanceforComponentAuditorEngagementlettersbetweencomponentauditorsandcomponentsinconnectionwithgroupauditsTheKPMGcomponentauditormayberequestedbytheKPMGgroupengagementpartnertoobtain,ormayotherwiseobtain,aseparateengagementletterfortheworkperformedonthefinancialinformationofthecomponentaspartofthegroupaudit(eg,whenfeesarebilledbythecomponentauditordirectlytocomponentmanagement)ABCD©KPMGInternationalCooperative(“KPMGInternational”)KPMGInternationalprovidesnoclientservicesandisaSwissentitywithwhichtheindependentmemberfirmsoftheKPMGnetworkareaffiliated•ClientEngagementAcceptanceContinuancedocumentationIFSAGAcGuidanceforGroupengagementteamObtaininganunderstandingRInapplyingISA,thegroupengagementpartnershalldeterminewhethersufficientappropriateauditevidencecanreasonablybeexpectedtobeobtainedinrelationtotheconsolidationprocessandthefinancialinformationofthecomponentsonwhichtobasethegroupauditopinionForthispurpose,thegroupengagementteamshallobtainanunderstandingofthegroup,itscomponents,andtheirenvironmentsthatissufficienttoidentifycomponentsthatarelikelytobesignificantcomponentsWherecomponentauditorswillperformworkonthefinancialinformationofsuchcomponents,thegroupengagementpartnershallevaluatewhetherthegroupengagementteamwillbeabletobeinvolvedintheworkofthosecomponentauditorstotheextentnecessarytoobtainsufficientappropriateauditevidenceAsignificantcomponentisacomponentidentifiedbythegroupengagementteamthat:•isofindividualfinancialsignificancetothegroup,or•duetoitsspecificnatureorcircumstances,islikelytoincludesignificantrisksofmaterialmisstatementofthegroupfinancialstatementsAgroupmayconsistonlyofcomponentsnotconsideredsignificantcomponentsInthesecircumstances,thegroupengagementpartnercanreasonablyexpecttoobtainsufficientappropriateauditevidenceonwhichtobasethegroupauditopinionifthegroupengagementteamwillbeableto:•performtheworkonthefinancialinformationofsomeofthesecomponentsand•beinvolvedintheworkperformedbycomponentauditorsonthefinancialinformationofothercomponentstotheextentnecessarytoobtainsufficientappropriateauditevidenceInthecaseofanewengagement,thegroupengagementteam’sunderstandingofthegroup,itscomponents,andtheirenvironmentsmaybeobtainedfrom:•informationprovidedbygroupmanagement•communicationwithgroupmanagement•whereapplicable,communicationwiththepreviousgroupengagementteam,componentmanagement,orcomponentauditorsand•publicallyavailableinformation,includinganalystreports,bankandratingagencyreports,tradeandeconomicjournalarticlesABCD©KPMGInternationalCooperative(“KPMGInternational”)KPMGInternationalprovidesnoclientservicesandisaSwissentitywithwhichtheindependentmemberfirmsoftheKPMGnetworkareaffiliatedThegroupengagementteam’sunderstandingmayincludematterssuchasthefollowing:•thegroupstructure,includingboththelegalandorganizationalstructure(iehowthegroupfinancialreportingsystemisorganized)•components’businessactivitiesthataresignificanttothegroup,includingtheindustryandregulatory,economicandpoliticalenvironmentsinwhichthoseactivitiestakeplace•theuseofserviceorganizations,includingsharedservicecenters•thecompositionofthosechargedwithgovernanceofthegroup,groupmanagementandkeymanagementofsignificantcomponents•adescriptionofgroupwidecontrols•thecomplexityoftheconsolidationprocess•whethercomponentauditorsthatarenotfromthegroupengagementpartner’sfirmornetworkwillperformworkonthefinancialinformationofanyofthecomponents,andgroupmanagement’srationaleforappointingmorethanoneauditor•whetherthegroupengagementteam:−willhaveunrestrictedaccesstothosechargedwithgovernanceofthegroup,groupmanagement,thosechargedwithgovernanceofthecomponent,componentmanagement,componentinformation,andthecomponentauditors(includingrelevantauditdocumentationsoughtbythegroupengagementteam)and−willbeabletoperformnecessaryworkonthefinancialinformationofthecomponentsInthecaseofacontinuingengagement,thegroupengagementteam’sabilitytoobtainsufficientappropriateauditevidencemaybeaffectedbysignificantchanges,forexample:•changesinthegroupstructure(forexample,acquisitions,disposals,reorganizations,orchangesinhowthegroupfinancialreportingsystemisorganized)•changesincomponents’businessactivitiesthataresignificanttothegroup•changesinthecompositionofthosechargedwithgovernanceofthegroup,groupmanagement,orkeymanagementofsignificantcomponents•concernsthegroupengagementteamhaswithregardtotheintegrityandcompetenceofgrouporcomponentmanagement•changesingroupwidecontrols•changesintheapplicablefinancialreportingframeworkABCD©KPMGInternationalCooperative(“KPMGInternational”)KPMGInternationalprovidesnoclientservicesandisaSwissentitywithwhichtheindependentmemberfirmsoftheKPMGnetworkareaffiliated•DocumentthematterintheTrackerwherelaworregulationprohibitsusfromdeclininganengagementorwherewithdrawalfromanengagementisnototherwisepossibleCompletetheconsultationrequirement(s)intheibuttonandaddtheconsultationtotheTrackerIFSAGAeGuidanceforGroupengagementteamAbilitytoobtainsufficientappropriateauditevidenceandeffectonacceptancecontinuanceandreportingRIfthegroupengagementpartnerconcludesthat:a)itwillnotbepossibleforthegroupengagementteamtoobtainsufficientappropriateauditevidenceduetorestrictionsimposedbygroupmanagement,andb)thepossibleeffectofthisinabilitywillresultinadisclaimerofopiniononthegroupfinancialstatements(refertoISA),thegroupengagementpartnershalleither:•inthecaseofanewengagement,notaccepttheengagement,or,inthecaseofacontinuingengagement,withdrawfromtheengagement,wherewithdrawalispossibleunderapplicablelaworregulation,or•wherelaworregulationprohibitsusfromdeclininganengagementorwherewithdrawalfromanengagementisnototherwisepossible,havingperformedtheauditofthegroupfinancialstatementstotheextentpossible,disclaimanopiniononthegroupfinancialstatementsThegroupengagementpartnershallconsultwiththeRiskManagementPartner,whentheconditionsdescribedaboveexistandthegroupengagementpartnerisprohibitedfromdecliningorwithdrawingfromanengagementABCD©KPMGInternationalCooperative(“KPMGInternational”)KPMGInternationalprovidesnoclientservicesandisaSwissentitywithwhichtheindependentmemberfirmsoftheKPMGnetworkareaffiliatedGroupAuditInstructions•AttachtheGroupAuditInstructionsIFSAGAaGuidanceforComponentauditorCooperationbetweentheKPMGgroupengagementteamandtheKPMGcomponentauditorRWherethegroupauditinvolvesKPMGmemberfirms,theKPMGgroupengagementteamandtheKPMGcomponentauditor,whennotrestrictedduetoconfidentialityrequirementsorapplicablelawsorregulations,shallwheneverpossiblefullycooperatetoprovideinformationtoeachotherthateithertheKPMGgroupengagementteamortheKPMGcomponentauditorbelieveisrelevanttomattersassociatedwith:•thegroupauditortheworkbeingperformedbytheKPMGcomponentauditoraspartofthegroupaudit•anauditperformedbyaKPMGcomponentauditorforstatutory,contractual,orotherpurposesIncooperatingwiththegroupengagementteam,thecomponentauditor,forexample,wouldprovidethegroupengagementteamwithaccesstorelevantauditdocumentationifnotprohibitedbylaworregulationKPMGcomponentauditorcommunicationsRTheKPMGcomponentauditorshallinformthegroupengagementteamassoonaspracticablewhentheycannotaccepttheengagementorcannotcomplywithcertainaspectsofthegroupinstructionsatanypointduringthecourseoftheengagementInaddition,theKPMGcomponentauditorshallinformthegroupengagementteamassoonaspracticableofmattersthatcometotheKPMGcomponentauditor’sattentionwhichtheKPMGcomponentauditorbelievesmayberelevanttothegroupauditIntheeventthattheKPMGcomponentauditorisunabletomeetthisrequirement,forexample,whenlocalregulatoryrulesprohibitthesharingofsuchinformationacrossborders,theKPMGcomponentauditorshallconsultwiththeRiskManagementPartnerForexample,theKPMGcomponentauditormaybelievethatthecomponentmanagementmayhavecommittedillegalactsortheKPMGcomponentauditormayhaveconcernsaboutthecomponentmanagement’sintegritythatmayberelevanttothegroupauditABCD©KPMGInternationalCooperative(“KPMGInternational”)KPMGInternationalprovidesnoclientservicesandisaSwissentitywithwhichtheindependentmemberfirmsoftheKPMGnetworkareaffiliatedSuchmattersmayrelatetoworkbeingperformedbytheKPMGcomponentauditorattherequestofthegroupengagementteamorinformationthattheKPMGcomponentauditorotherwisebecomesawareofRWhiletheKPMGcomponentauditorisnotresponsibleforidentifyinginformationthatisoutsideofthescopeofworkrequestedbythegroupengagementteam,theKPMGcomponentauditorshallcommunicateinformationrelevanttosignificantmattersthatitbecomesawareoftothegroupengagementteamorshallconsultwiththeRiskManagementPartnerassetforthabovePreEngagementPreEngagementEngagementletterconfirmingthetermsoftheengagementIFSAGAaClientEngagementAcceptanceContinuancedocumentationIFSAGAcDocumentthematterintheTrackerwherelaworregulationprohibitsusfromdeclininganengagementorwherewithdrawalfromanengagementisnototherwisepossibleCompletetheconsultationrequirement(s)intheibuttonandaddtheconsultationtotheTrackerIFSAGAeGroupAuditInstructionsAttachtheGroupAuditInstructionsIFSAGAa

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