assignment，商务函件：Sample Audit Planning letter
2013-06-27 10:04:47   来源：JooZone.Com    双击单词自动翻译

Sample Audit Planning letterThe Board of DirectorsXYZ Limited30 Pembroke StreetDublinDateRe: Audit planning letterDear SirsWe are writing in Thesis is provided by UK thesis base connection with the audit due to start on Further to our meeting we now set out below some matters in relation to our audit planning.At this point we aim to ensure that there is a mutual understanding of the audit and the respective responsibilities of the auditors and the directorsIn addition to providing our formal audit report on your financial statements, we will communicate in our audit findings letter those matters, which we believe to be relevant to the directors that come to our attention as a result of the performance of our audit of the financial statements. Independence and objectivityIn accordance with the Auditing Practices Board Ethical Standards we as auditors must ensure that our independence and objectivity is maintained at all times. The following issues are potential threats to our independence: a.b.c.We have introduced the following safeguards to counter these potential threats. a.b.c.We confirm that, in our professional judgement and having regard to the safeguards in place, the firm is independent within the meaning of the Auditing Practices Board’s Ethical Standards and the objectivity of the audit engagement partner and staff is not impaired. Therefore, we are pleased to proceed in accordance with our appointment. Nature and scope of the auditWe set out below an outline of the nature and scope, including where relevant, any limitations thereon, of the work we propose to undertake and the form of the report we expect to makeWe have a duty to form an opinion on the financial statements at the end of the audit. We must give an opinion on whether the financial statements give a true and fair view at the year-end, whether the financial statements have been properly prepared in accordance with the Companies Acts 1963-2005, we must also state whether all the information and explanations which we consider necessary for the purpose of the audit have been obtained, whether proper books of account have been kept by the company and whether the information given in the Directors’ Report is consistent with the financial statements. We must also state whether the financial situation under Section 40(1) of the Companies (Amendment) Act 1983 exists (i.e. the net assets of the company are less than half of the called up share capital) and this would require the convening of an extraordinary general meeting.We will express an unqualified opinion when the financial statements give a true and fair view in accordance with the financial reporting framework. Any modification to this unqualified audit opinion will be expressed in our auditor’s report and in the audit findings letter.