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Matters to consider

+1 Vote
Matters to consider

How do you deal with question in audit that says 'matters that should be considered'

November 27th 2014 AN ACCA USER 510 Points

3 Replies

+4 Votes

If matters to consider is at the planning stage/ acceptance of audit stage you could use:
(PLACE)

Professional Clearance
Legal matters
Auditor matters
Commercial matters
Ethics

BUT

If question is talking about Completion and Review stage matters to consider use:
(MARE)

Materiality

Accounting treatment

Risks of misstatement

Evidence/Audit procedures

November 28th 2014 AN ACCA USER 1,230 Points
0 Votes

It depends really what the matters to consider relate to..

November 28th 2014 AN ACCA USER 1,500 Points
0 Votes
Thanks for this.
May 23rd 2015 AN ACCA USER 220 Points
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