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L19 Notes_Part_1 - Example of Substantive Proc...

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Complete the audit and issue the audit report(s). Review for subsequent events Representation letter Final evaluation of audit evidence Internal and external communication of audit results THE Final Steps Review for contingent liabilities Attorney’s (legal) letter
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Presentation & Disclosure Objectives Disclosure Assertion
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Unformatted text preview: Example of Substantive Proc. Occurrence & review contracts to see if A/R Rights and Obligations are pledged as collateral Completeness Disclosure checklist Classification & Current –noncurrent Liability Understanding Accuracy & Valuation L-T debt footnote corresponds to auditor’s working papers...
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