29.6 On 25 February, an auditor issued an auditor’s report expressing an unmodified opinion on financial statements for the year ended 31 January. On 2 March, the auditor learned that on 11 February the entity incurred a material loss on an uncollectible trade receivable. The auditor determined that the financial statements need revision, but management has refused to adjust the financial statements for this subsequent event. There are creditors relying on the financial statements.What is the auditor’s next course of action?
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1 .29.2 There are many elements within an audit that ensure the audit is completed effectively and efficiently. Four such elements are:(1) Direction and supervision of audit staff(2) Monitoring of time and costs(3) Preparation of adequate working papers(4) Review of work carried out by audit staffWhat are the two most important elements relating to audit finalisation?
A 1 and 2 B 2 and 3 C 3 and 4 D 1 and 4
2 .29.4 The chairman’s report in the accounts of Table Co (a listed company) for the year ended 31 December states that the company’s trading resulted in a profit before tax of USD5 million. The profit and loss account and directors’ report, however, state that the company made an operating profit for the year of USD5 million but a net loss after taxation of USD7 million. The auditor considers that the information given in the chairman’s report is inconsistent with thefinancial statements, but is unable to persuade the chairman to amend his report.What should the auditor do?
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