There was Q in case scenario that new audior just appointed in last some days of financial year and were appointed for high fees as previous auditor left and the previous auditors ignored certain matters while carrying out of their work Q the new auditor did not comunicated with previous auditor what ethical requirement ignored here .. Will it be integrity or professional behaviour I wrote professional behaviour as he is not complying with laws and regulations which requires to communicate with previous auditor if u find anything misleading??? 2 )kind of threat ?
Audit programme ka 1st part ka anwer aapne galat bataya hai sir . Question me matters to be considered for preparing audit programme poocha hai . Aur aapne audit contruct krte time ka points to be kept in mind bataya hai . Dono alag hai . Iska answer reliance on controls, availability of assistants etc hoga.
For developing audit programme , The auditor should consider 1. The timiñg of procedures 2. The coordination of any assistance expected from the client 3. The availability of assistants 4. The involvement of auditors or experts 5. The reliance on internal control For construction the , the points to be kept in mind ; 1. Stay within scope and limitation of assignment 2. Prepare a written audit programme setting forth the procedures that are needed to implement the audit plan 3. Determine the evidence reasonably available and identify the best evidence for deriving the necesaary satisfaction 4. Apply only those steps and procedures which are useful in accomplishing the verification purpose in the specific situation. 5 Include audit objectives for each area 6. Consider all possibilities of error 7. Coordinate the procedures to be applied to related items . Exam me pehle wala part poocha hai . Construct karne wala portion nhi . 😊
