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ǯ
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ȱȱȱ ȱȱ¢ȱȱȱȱ ȱȱȱ ȱȱȱ
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ȱȱȱ¡¢ȱDZ
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ȱřŘŖȱǻǼ
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ȱ
ǰȱȱȱȱ¡¢ȱ
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ȱȱȱȱȱȱȱȱȱ
ȱȱȱȱȱȱȱȱȱȱ
ȱȱȱȱȱȱȱȱȱȂȱ
ǯ
DZ
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¢ȱȱȱȱȱȱǯ
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¢ȱȱȱ¡ȱȱȱ
ǰȱȱǰȱȱȱȱȱ
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ȱȱȱȱȱȱȱȱǯ
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ȱǰȱȱȱȱ¢ȱȱ£ȱȱ
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ȱȱȱȱȱȱȱȱȱȱ
ȱǯ
¢ȱȱȱ¡ȱȱȱ…
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ȱDZ
ȱȱ ȱȱǰȱȱ
ȱȱȱ¢ǯ
ȱȱ¢ȱȱȱȱȱȱ
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ȱȱȱȱǯ
ȱ¢ȱȱȱ¢ȱ
ȱȱȱ
DZ
ȱȱȱȱȱ¢ǰȱȱȱȱ
ȱ¢ȱȱȱȱȱȱȱ ǯ
ȱȱȱȱȱ¢ȱȱ
ȱȱȱȱȱȱȱȱȱ
ȱȱǰȱȱȱ¡ȱȱȱȱ
ǯ
ȱ¢ȱȱȱ¢ȱ
ȱȱȱdz
ȱȱDZ
ȱȱȱ Ȭȱȱ ȱȱ¡ȱȱ
¢ȱȱȱ ȱȱ ȱȱȱȱȱȱȱȱ
ȱȱǰȱȱȱȱȱȱȱȱ
ȱ¡ȱ¢ȱȱȱǯ
ȱȱȱȱȦȱȱȱȱ
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ȱȱȱȱǰȱȱ¢ȱ¢ȱȱȱ
ȱ¢ȱȱȱ¢ȱǯ
ȱȱȱȱȱ¢ȱȦǰȱȱȱȱȱ
ȱ¢ȱȱȱȱȱȱȱ
Ȧȱ¢ǯ
ȱ¢ȱȱȱ¢ȱ
ȱȱȱdz
ȱȱDZ
ȱ¢ȱȱȱȱȱȱȱ¢ȱ
ȱȱȱ¢ȱȱȱȱȱȱ
ȱȱȱȱȱȱȱ
¡ȱ¢ȱȱȱȱȱȱȱ ǯ
ȱȱ¢ȱȱȱȱ
ȱȱȱȱȱȱǯ
ȱȱȱȱ¢ȱȱǰȱ
ȱȱ¡ȱȱȱǯ
ȱ¢ȱȱȱ¢ȱ
ȱȱȱdz
ȱȱȱȱDZ
ȱȱ¢ȱȱȱȱȱȱ
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ȱȱȱȱȱ¢ȱǯ
ȱȱȱȱȱȱ¢ȱȱ¢ȱȱȱ
ȱ ȱȱȱȱ¢ȱȱȱȱ
¢ǰȱȱ ȱȱǰȱȱȱ¡ȱȱȱ
ȱȱȱȱǯ
ȱ¢ȱȱȱ¢ȱ
ȱȱȱdz
ȱȱȱ¡¢ȱ
ȱȱȱȱȱ¢ȱȱȱȱȱ
ȱȱǯȱ¡ȱȱȱȱ¢ȱȱǰȱȱ
ȱȱȱȱȱ¢ǰȱȱȱȱȱȱ
ȱȱȱȱ¡ǰȱȱǰȱȱȱȱȱ¡ǰȱȱ
¢ȱȱȱȱǯȱ
ȱȱǰȱǰȱǰȱ¢ȱȱ ȱȱ¢ȱ
ǰȱȱȱȱ ȱȱ¢ȱǰȱȱȱȱ
ȱȱȱȱǯ
¢ȱȱȱȱȱȱȱȱǰȱȱ
ȱȱȱȮ ȱ¢ǯ
ȱ¡ȱȱȱȱ¡ȱȱȱ¢ȱȱȱȱȱȱȱȱ
ǯ
ȱ¢ȱȱȱ
¢ȱ ȱȱȱdz
ȱǻƖǼ
ȱȱȱ¢
ȱȱȱ Ȭ ȱ¢ śȱƖȱȱ Ȧȱȱ¡ȱȱ
ȱǯ
ȱȱȱȱ Ȭ ȱ¢ ŗȱƖȱȱȱ¡ȱȱȱȱȱȱȱ
ŖǯśȱƖȱȱȱ
ȱȱ¢ȱȱ ȱ¢ ŖǯśȱƖȱȱ ȱ
ȱȱ ȱȱȱȱȱ ŗ Ɩȱȱȱ
ȱȱ
ȱȱȱ¢
ȱ¢ȱȱȱȱȱȱ¢ǰȱ¢ȱȱ
ȱ¢ȬȱȱǻŝśƖǼȱȱ¢ȱȱǻśŖƖǼȱȱȱ¢ȱ
ȱȱȱ ȱ
ǻǼȱȱȱȱȱȱȱ ȱȱ¢ȱȱȱȱȱȱȱȱ
ȱȱȱ ȱȱȱ
ǻǼȱȱȱ ȱȱȱȱ ȱȱǯ
ȱ¢ȱȱȱ¢ȱ
ȱȱȱdz
ȱȱȱ¢ȱȱȱȱśȱƖȱȱȱȱ¢ȱ ȱ
ȱȱȱȱȱȱȱȱ¢ǰȱȱȱ
ȱ¢ȱȱǯ
ȱ¡ȱȱȱȱ¢DZ
ȱ¢ȱǽśƖȱȱȱǻȱŗŖŖȱǼǾȱƽȱȱśȱ
ǻȱ¢ȱȱȱȱȱ¢ȱȱȱȱȱ¡ȱȱȱ
ǯǼ
ȱ¢ȱȱǽŝśƖȱȱȱ¢ȱȱȱśȱǾȱƽȱřǯŝśȱ
ǻȱȱȱ ȱȱ¢ȱȱȱȱȱȱȱȱȱ
ȱȱȱȱȱȱȱȱȱȱ Ǽ
ȱȱǽśƖȱȱȱ¢ȱȱȱśȱǾȱƽȱŖǯŘśȱ
DZ
¢ȱȱȱ
ȱȱȱȱ
ǯ
¢ȱȱȱȱ
ȱȱȱȱ
ǰȱȱ
ȱȱȱǯ
ȱ¢ȱǯ
¢ȱȱȱȱȱȱ
ȱȱȱȱȱ
ǯ
ȱřŖŖȱǻǼ
ȱȱȱȱȱ
ȱ
ǰȱȱȱȱ¡¢ȱ
ȱȱȱȱȱ
ȱȱ
¢ȱȱȱ
¢ȱȱ
ȱ
ȱȱȱȱȱ
¡DZȬ ȱȱȱȱȱ
ȱ¢ȱ
ǰȱǰȱȱȱȱȱřŘŖ
DZ
ȇȱ¢ȱȱȱȱȱȱȱȱǯ
DZ
• ȱȱȱȱȱȱȱȱȱȱȱȱȱȱȱ ȱȱ
ȱȱȱȱǯ
DZ
• ȱȱȱȱȱȱȱȱȱȱ
ȱȱȱȱȱŗǰȱŘŖŖŞǯ
ȃȱȱȱȱȱȱȱȱǰȱȱȱȱ
ȱȱȱȱȱȱȱ¢ȱȱ
ǻȱȱȱ Ǽȱȱȱȱȱȱȱ
ȱȱȱȱȱȱȱȱȱ
Ȅ
ȱȱȱȱȱ
ȱǭȱȱ¡¢ȱDZ
ȱȱȱǰ
ȱȱȱȱȱȱȱǯ
¢ȱȱȱȱȱȱȱ¢ȱǯ
¢ȱ£ȱȱȱȱȱȱȱȱȱȱ
ȱȱȱȱȱȱǯ
ȱȱȱȱȱ ȱȱȱȱ
ȱȱǯ
ȱȱȱȱȱȱȱȱȱ
ȱȱ ȱȱȱ ǯ
ȱȱȱ¡ȱȱȱȱ ȱ¢ȱȱȱǰ
£ȱȱ¡¢ȱȱȱ¢ǰ
ȱ¢ȱȱȱȇȱȱ¡ȱ ȱȱ¢ǰ
ȱȱȱȱȱȱȱȱǯ
ȱȱ
¢ȱȱȱ
DZ
ȱȱȱȱȱ¢ȱȱȱȱ
ȱȱȱȱȱȱȱǰȱȱȱ
ȱȱȱȱȱȱȱȱ
ǯ
DZ
ȱȱȱȱȱȱ¢ȱȱȱ
ȱȱȱ ȱȱȱ¡ȱȱǰȱ
¢ȱȱȱȱȱ¢ȱȱȱ
ȱǯ
¢ȱȱ
DZ
ȱ ȱȱȱȱȱȱȱȱȱȱ
ȱȱDZ
ȱȱ ȱȱǰȱȱ
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ȱȱȱȱǯ
DZ
ȱȱȱȱȱ¢ȱȱȱȱȱ
ȱȱ¢ȱ¢ȱȱȱȂȱ¢ȱȱȱ
ȱȱȱȱǯ
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DZ
ȱȱȱȱȱȱ¢ȱȱȱȱǰȱȱȱ
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ȱȱȱȱȱȱ¢ǰ
¢ȱȱȱȱȱȱȱȱȱǯ
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ȱȱȱȱǯ
ȱȱȱȱ¢ȱȱǯ
ȱȱǰȱȱȱ¡ȱȱǯ
ȱȱȱȱ¢ȱȱȱǰȱȱȱȱȱȱ
ȱȱȱȱȱȱȱȱȱȱȱ¢ǯ
ȱȱȱȱȱȱȱȱ¢ȱȱȱȱȱȱ
¢ȱȱȱȱȱȱǯ
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DZ
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ȱȱȱȱȱǰȱȱȱȱ
ȱȱȱȂȱȱȱǰȱ
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ǰȱȱȱȱȱȱȱ¢ǰȱ ȱ
ȱȱȱȱȱ¢ǰȱ ȱȱ
ȱȱȱȱȱ
ȱdz
ȱDZ
ȱǰȱȱȱ¡ȱȱȱȱȱǯ
ȱǰȱȱȱ¡ȱȱȱȱȱȱȱȱ
ȱǯ
ȱȱȱȱȱȱȱȱȱȱȱȱȱȱ
ȱȱ ȱǯ
ȱȱȱȱȱȱ¢ȱȱȱȱȱǯ
ȱȱǰȱȱȱ¡ȱȱȱȱȱȱ
ȱȱȱȱȱ ȱȱȱ ǯ
ȱȱȱȱȱDZȬ
ȱȱȱ¢ȱȱŘŘŖȱȱȱ
ȱ ȱȱȱǰȱ ȱȱȱȱȱȱ
ȱǰȱȱȱ ȱȱȱǯ
ȱdz
ȱȱȱȱDZ
ȱȱȱȱ¢ȱȱȱȱȱȱȱ¢ȱȱȱ
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hŶĚĞƌƐƚĂŶĚŝŶŐ ƚŚĞ ŶƚŝƚLJ ĂŶĚ /ƚƐ ŶǀŝƌŽŶŵĞŶƚ
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care by IA misstatement at assertion level
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Material Inconsistencies
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Y
Audited FS needs Follow SA 560
Revision? (Revised)
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Management
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including seeking legal action procedures
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