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Learning Objectives. LO1 Define the various financial presentations and levels of service involved in association with special reports and compliance reporting prospectuses, MD&A , and financial statements for use in other countries .
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Learning Objectives LO1 Define the various financial presentations and levels of service involved in association with special reports and compliance reporting prospectuses, MD&A, and financial statements for use in other countries. LO2 Explain the various financial presentations and levels of service involved in association with future oriented financial information (FOFI), prospectuses, MD&A, and financial statements for use in other countries. LO3 Describe the umbrella standards for assurance engagements, and relate them to an acceptable reporting framework. LO4 Explain public sector auditing concepts. LO5 Explain environmental auditing issues.
Special Reports – Additional Topics Auditors perform additional services in the capacity of an auditor that require reports: • Specified elements accounts or items: • rents, royalties, profit participations • Section 5805 or ISA 800 • Compliance with regulatory or contractual agreements: • restrictive covenants, regulations • Section 5815 or ISA 800 LO1
Special Reports – Additional Topics Auditors perform additional services in the capacity of an auditor that require reports. • Applying agreed-upon procedures • Perform a specific set of procedures to examine a particular element • Section 9100 or ISA 920 • Limited scope, not all auditing standards apply LO1
