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ldenti ly, the loilorving:

l. Ilelponsible for thc t-air plescnlation ol l'inancial :llalcnrcnls ihat rcflcct ihc nalulc ancl opci"ations olthc cntily.
2. fAlttransactions arcl evcnts Lhat should bo t'ccorcltri hnvc bccu rocorcie C.
3. \'r'ansaciions and cvcnls have bccn rccordccl in the col'i-r:cl irccorri:'!rirlr iruriou.
l. I ht'crrtitr ltoldr (1: (.'tti.( i' : r. ir't1. lrr.rr t'l' :: t.: l'rlil:.'.1. ,.., .lr. ,'l'1i,.:ri,.r,. . l':. r' :1;i).
5. Consistsr',l'tuffiIii::tt'llti:,tilrless'oLpLoettii,r".riir,'.,r',t i:rt ,,r,,lir,-'rr.
1 . Means Lrseci by-itri:'-iiiiiliiCr id irbtaiij iuifiiiCnt r:p1:r'opr',:ric c.,,icirrri.:i:.

' proiitabiiity.
10. Ilvenls or conditions thal providc an opportunily, ri nrolivc. or a mcans lo comrnil liaud.

p0ribmed.
.12" ln tcsling phasc, tirc auclitor should perib his ptirueclltr iirl possiblc cil'cct o1'nonconpiiancc on thc llnanciai slalemcnis.
13. 'l'his PSA tefcr lo Lhc rcsponsibility lbl thc prcvcnlion and ilctcctir-,r erinoncou'rpiiar-icc rcst rvilh mLruag,clncnt.
14. I'he incrcased risk ol material misstatements dus to fi"aud rnay inlluence the audilor's judgmenls.
t5 l'hc auclitol shor-rld rcqucsl this to rnanagcmcnt if'thc ar:ditoi'bclicv& lhat thci'e is noncompliance ol'laws anC rcgulations lhat
inaterially affects ihc fi nanci:il sialements.

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o. cutotr / l{, Propsrional ydgwatt\, X * Pm}alli,;n*\ ,laaq{1vr/vl+fin4g*.a+
,1, R]ghte Mtqano{te / 19' &rul5lorr of H/\arlr,tdl etriLcfi^eAw /
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 A tl DI'l'lNG'lll{ I,l0lLY
QUIZ Or{ ASSIIRANCrr riN(;AGrrMIiN'r'S AND lLEl-ATIiD SIIR.VtCES
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NAMI!: fttnqOl, Mcl dhuitar,l? h.in T

C-OLIRSE: W,
SCORE:
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Itil 1

itorprovid.c-slircuscrsu.,ithahighlcvcl olassurancclhalthcilnancialstatclnenlsare fl_Oo, fi"otnnralcrial rnisstai,cutcnts.

llmitql procedures pcrlbrmcd vo,hcn rcvicwing linancial stalemcnts. thc auriitoi does no1 providc lhc sarrc lcvel ol'
rv ol-firrancial stirlcurcnts cor.rsisls principally ol incluirl' anci aygt1fi64l procedures.
4
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iw rcport should contain a clear rvrittcn cxplcssion c:l' afffle_ 9
9:\a
5. yt+,*A rcvicw report is issucd whcn thc auditor be,iicvcs, bascd on thc evidencc
evidencc obraincd, that there are no malcrial
t should bc rnadc ro thc finaucial slarcmcnts in ordcr ibr the'Sc financial statemcnls to bc in conformity wilh PFRS.
ofa cou'rpilation cngagcmcnl is 1'or lhc accounlanl ,nr-,r* 'ffiS, lo collcc1. classift ancl srurtrarize t-rnancial
inib
I LlScrs ol thc cornnlicd llnancial inrblrnation dclivo son'rc bcncllt as a rcsult of thc account's involvcnrcnl ilccallsc 1hc sct'vicc has
- \e"t\ per$rmed rvitir, 0r0it5signal
ffi&iud' .trd Juc carc.

/ obviou.,s-rfateriai nrisstatctncnl,
'L u'ill normailv ciiuse lire iiccountant 1o rvilhcira\ fi'orn tire cnga{ICmcnt.
ilor simpll, providcs aropon of thc factr"ral lindin.o,s 1'aglccrl- upolt proccdurcs, n(r i.lss Llrtlr c(' 1' €t Yf,sed

cc reclriilcmcnt is no1 in agrced-upiln proccdltics

0E4dlrt0,
engagcmcnts rnvolvc thrcc scpalatL: partics; prolcssional accountant, intcndod uscrs and * pag
{s (et{o(utblo
practitioncr shoulC plan and pcrlbrm thc cns.ascr.ncnl to obtain sulficicnl apploprialc g tdetue

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