AUDIT

An Overview of StockTake

An Overview of StockTake
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(Aud Update) The Essential Role of Stocktaking in Auditing

Auditor Role In Stocktaking

As the financial year unfolds, auditors across the world engage in a crucial practice: stocktaking.

For many new or transferred clients unfamiliar with this procedure, questions often arise about its importance and necessity.

Stocktaking is not merely a routine task; it is a fundamental aspect of auditing that ensures the accuracy and integrity of a company’s financial statements.

This period of intense activity is not just about counting physical inventory; it’s a process deeply rooted in verifying the existence, condition, and valuation of assets.

ISA 501 Audit Evidence

ISA 501-''Audit Evidence—Specific Considerations for Selected Items,'' is the key standard guiding auditors on stocktake, or inventory counting.

It requires auditors to physically attend inventory counts to verify the existence and condition of inventory, unless it's impractical.

When direct attendance isn't possible, auditors must use alternative methods, like remote verification, to ensure the reliability of the inventory data.

Audit Opinion on Stocktake

If an #auditor is unable to obtain sufficient and appropriate audit evidence regarding the existence and completeness of inventory, whether by attending the stocktake or through alternative procedures, this could result in a limitation of scope in the audit opinion.

In some cases, if the impact is both material and pervasive, a disclaimer of the audit opinion may be necessary.

Happy Stocktaking! Happy New Year.

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MPERS Section 33 Related party disclosures

MPERS Section 33 Related party disclosures
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MPERS Section 33 Related party disclosures

My auditor is so annoying! Every time audit needs to ask me to confirm related party balances and transactions and force me to disclose them in my financial report.

Why?

Malaysian Private Entity Reporting Standard (MPERS) Section 33 has clearly stated that the Company should disclose anything that involves related parties which have affected the Company’s financial position and its profit and loss in its financial statement.

Who are the Related Party?

1. Parent and subsidiary relationship

2. Subsidiaries of Common parent company

3. Associates

4. Joint ventures Entities

5. Key management personnel with significant influence

6. A close family to the key management personnel

100% related party if two entities have a common director?

1. Assessment of the extent of the relationships is required (MEPRS 33.3) to determine whether the director has significant influence in both entities (MPERS 33.2) instead of judging on its legal title.

2. Hence, the two companies are not necessarily related parties even though they have common directors.

What disclosures are required for related parties at the reporting entity’s year ended?

1. Nature of related party relationship

2. Type of transactions

3. Value of transactions

4. Outstanding balance between related parties and its terms and conditions

What are the examples of the transactions?

1. Sales and purchase of goods

2. Rendering or receiving any form of services

3. Acquisition and disposal of assets

4. Use of assets by way of lease arrangement

5. Borrowings, lending, and guarantees provided for/to

6. Others

Source:

MPERS Section 33 Related party disclosures:

- https://c0aa0d68-de31-44c8-bb40 ac5f2e0a9fe4.filesusr.com/ugd/a87018_5b13be37ec354e388901ef7342d8f641.pdf?index=true

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audit confirmation request

audit confirmation request
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ISA 505 External confirmation

What is external confirmation?

External confirmation is the process of obtaining and determining audit evidence via a third-party representation of information directly.

When auditor has to send it?

Auditor sends the confirmation when they need to verify :

1. Bank balances and other information from bankers.

2. Account receivables and payables balances.

3. Stocks held by third parties at bonded warehouses for processing or on consignment.

4. Property title deeds are held by lawyers or financiers for safe custody or security.

5. Investments purchased from stockbrokers but not delivered at the year ended.

6. Loan from lenders.

When not to use audit confirmation?

1. When examining the debtors’ ability to pay the outstanding balances.

2. When confirming the valuation of goods held on consignment.

3. When defining any unrecorded liabilities from suppliers.

4. When the Information is not adequately addressed by confirmation.

Source:

ISA 505 – External confirmation:

https://www.ifac.org/system/files/downloads/a024-2010-iaasb-handbook-isa-505.pdf

https://www.mia.org.my/v2/downloads/handbook/standards/ISA/2018/06/01/ISA_550.pdf

 

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How do you audit the opening balance for initial engagement?

How do you audit the opening balance for initial engagement?
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How do you audit the opening balance for initial engagement?

Overview

The responsibilities and requirements to perform an audit of opening balances of the financial statements by a new auditor is outlined in the International Standard on Auditing (ISA) 510 Initial Audit Engagements – Opening Balances

The objective of audit opening balance

The objective of the auditor with respect to opening balances (OB) is to obtain sufficient appropriate audit evidence about whether:

1. The OB contain misstatements that materially affect the current period’s financial statements.

2. Appropriate accounting policies reflected in the OB that have been consistently applied in the current period’s financial statements or changes thereto are appropriately accounted for and adequately presented and disclosed in accordance with the applicable financial reporting framework.

The audit procedures

The auditor shall perform such additional audit procedures as are appropriate in the circumstances to determine the effect on the current period’s financial statements if the OB contain misstatements that could materially affect the current period’s financial statements.

General Audit Procedures

  1. The auditor shall read the most recent financial statements including disclosures.

  2. The auditor shall determine whether the prior period’s closing balances have been correctly brought forward to the current period or, when appropriate, have been restated.

  3. The auditor shall obtain sufficient appropriate audit evidence to determine whether the opening balances reflect the application of appropriate accounting policies.

  4. The auditor shall obtain sufficient appropriate audit evidence to review the predecessor auditor’s working papers to obtain evidence regarding the opening balances.

  5. The auditor shall obtain sufficient appropriate audit evidence to perform specific audit procedures to obtain evidence regarding the opening balances.

Predecessor action

What can be done if the predecessor auditor does not, or cannot, provide access to the audit working papers for the previous reporting period?

The successor auditor should evaluate whether audit procedures performed in the current period provide evidence relevant to the opening balances, or perform specific audit procedures to obtain evidence regarding the opening balances, and propose opening balance adjustments, if necessary.

The auditor might want to recompute the allowance for doubtful debts accounts at the end of the prior period and compare original and recomputed numbers for consistency and reasonableness.

The auditor might want to review the property and equipment and its depreciation schedules for the prior year to compare them to the opening balances, as well as review the consistency of depreciation policies.

Source :

MIA Accountant Today

ISA 510 Opening Balances dated 14 January 2020

https://www.at-mia.my/2020/01/14/isa-510-opening-balances/

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How BAD is a Qualified Audit Report?

How BAD is a Qualified Audit Report?
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How BAD is a Qualified Audit Report?

Overview

Under the Companies Act 2016, all companies incorporated in Malaysia must have their accounts audited by an approved auditor. The auditor will examine the financial statements and records of the company, to ensure that all reports and documents are accurate and free from misstatement. If the auditor is not able to conclude that the financial statements are free from material misstatement, they express a modified opinion.

Key takeaways:

You will understand: -

1. What is a modified audit report?

2. What are the types of modified audit reports?

3. What are the circumstances that can lead to a modified audit opinion?

4. What are the consequences of a modified audit report?

Summary of learnings:

1. What is a modified audit report?

- A modified audit report can be defined as the financial statements which are not free from material misstatement. In simple words, a modified audit report means an audit report which is not clean in the opinion of the auditor.

2. What are the types of modified audit reports?

- Qualified Opinion

- Adverse Opinion

- Disclaimer of Opinion

3. Circumstances when a modified auditor’s opinion is required

The auditor shall express a modified opinion when:

- There is a limitation of scope in the auditor’s work to obtain sufficient audit evidence.

- Disagreement with management regarding the application of accounting policies.

- The financial statements are not free from material misstatement based on the audit evidence obtained.

4. What are the consequences of a modified audit report?

-It is unfavourable for financial institutions to provide loans to the company. The financial institution may offer a higher borrowing interest rate than the market rate.

- The existing banking facilities of the company may be terminated by the financial institution.

-The suppliers of the company may shorter the credit terms.

Source:

ISA705 (Revised): Modifications to the Opinion in the Independent Auditor’s Report

https://www.mia.org.my/v2/downloads/handbook/standards/ISA/2018/08/08/ISA_705_Revised.pdf

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How does audit work in Malaysia?

How does audit work in Malaysia?
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How does audit work in Malaysia?

Overview

International Standards on Auditing (ISA) 500 – audit evidence is a procedure to enable the auditor to obtain sufficient appropriate audit evidence to draw a reasonable conclusion on the auditor’s opinion.

Audit evidence consists of the documents you use during an audit to substantiate your audit opinion. While working on an audit, you encounter many different types of evidence (written, oral, and so on).

 

Key takeaway

You will understand:

(a) Sources of audit evidence

(b) Audit evidence procedure

(c) Quality of the audit evidence

(d) The four concepts of audit evidence

Summary of learning

1. Sources of audit evidence

• Testing the accounting records

• Different sources/natures or independent parties in the entity

• 3rd party’s information/ confirmation

 

2. Audit evidence procedure:

• Inspection

Internal/external, paper/electronic form, physical examination

• Observation

Looking at a process or procedure being performed such as inventory counting

• External Confirmation

A direct written response to the auditor from a third (confirming) party

• Recalculation

Checking the mathematical accuracy of documents or records

• Reperformance

Auditor’s independent execution of procedures or controls

• Analytical procedures

Evaluations of financial information through analysis among financial and non-financial data

• Inquiry

Seeking information of the knowledgeable person, both financial and non-financial, within or outside entity.

3. The quality of audit evidence is affected by:

Relevance; and

Reliability of the information based

4. The four concepts of audit evidence

  • Nature

    The form of the evidence — for example, oral, visual, or written.

  • Appropriateness

    The quality, relevancy, and reliability of the evidence.

  • Sufficiency

    The quantity of audit evidence — enough evidence to evaluate the audit client’s management assertions.

  • Evaluation

    A decision on whether the evidence is compelling enough to allow you to form an opinion.

Sources

https://www.mia.org.my/v2/downloads/handbook/standards/ISA/2020/01/ISA_500.pdf

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How do I file an exemption for an audit?

How do I file an exemption for an audit?
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How do I file an exemption for an audit?

(1) Lodgement with SSM

(a) circulate to members within 6 months from financial year end [S258 (1)(a) of Companies Act (CA) 2016]; and

(b) submit to SSM within 30 days from circulation [S259(1)(a) of CA 2016]

(2) Prepare the unaudited account in compliance with approved accounting standard [S244 (1) of CA 2016]

(3) Lodged together with Directors’ report, Statement by Directors and Statutory Declaration [S251 and S252 of CA2016]

(4) accompanied by a certificate (refer to Appendix I) to be signed by a director.

Audit Exemption

SSM may exempt a company from appointing an auditor with criteria and conditions [Section 267(2) of CA2016].

Qualifying Criteria for Audit Exemption

Categories of private companies:

(A) Dormant companies

(B) Zero-Revenue Companies

(C) Threshold-Qualified Companies

Category A - Dormant companies

(a) has been dormant since incorporation, or

(b) dormant throughout the current and in the immediate preceding financial year.

Category B - Zero-Revenue Companies

(a) does not have any revenue during the current financial year; and

(b) does not have any revenue in the immediate past 2 financial years;

and

(c) total assets in the current and immediate past 2 financial years do not exceed RM300,000

Category C - Threshold-Qualified Companies

(a) revenue not exceeding RM100,000 in the current and immediate past 2 financial years; and

(b) total assets in the current and immediate past 2 financial years does not exceed RM300,000; and

(c) not more than 5 employees at the end of its current and immediate past 2 financial years.

Special Circumstance

The audit shall be required if receives a notice in writing from the following person not later than 1 month before the financial year-end

(a) member (holds at least 5%)

or

(b) SSM

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Auditor Report on Stocktake Attendance

Auditor Report on Stocktake Attendance
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Auditor Report on Stocktake Attendance

Question

If KTP is appointed after the FYE 31.12.2021, should we qualify the auditor report if the stock is material? if not, what should KTP do?

Opinion :

If the inventory is material to the financial statements, the auditor shall obtain sufficient appropriate audit evidence by either:-

• Attend the physical inventory counting and do the reconciliation of inventory with roll backward procedure; or

• Evaluate the management internal inventory report and perform relevant audit procedures on the report obtained to determine whether it accurately reflect actual inventory count results.

If the results are fairly stated, no qualified opinion shall be issued in the auditor’s report for inventory.

However, if the auditor is unable to perform any physical inventory counting or alternative audit procedures to obtain sufficient and appropriate audit evidence regarding the existence and condition of inventory, the auditor shall modify the opinion in the auditor’s report if the inventory is material but not pervasive.

Source:

ISA 501: https://www.mia.org.my/v2/downloads/handbook/standards/ISA/2018/06/01/ISA_501.pdf

ISA 705: https://www.mia.org.my/v2/downloads/handbook/standards/ISA/2018/08/08/ISA_705_Revised.pdf

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What is ESG Malaysia

What is ESG Malaysia
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什么是ESG报告认证?

所谓ESG报告的认证,也就是聘请独立第三方对企业CSR报告/ESG报告/可持续发展报告进行审核,给出一个客观的结论,以表明这份CSR报告是不是做到客观、是不是披露了实质性(重大性)议题、是否完整等。

市场上通常是四大会计师事务所(瑞士通标SGS、英国标准协会BSI、普华、安永、毕马威、德勤)和传统的质量认证机构(挪威船级社、法国必维、德国莱茵、英国劳氏等)为企业提供这方面的服务,遵循的标准一般是AccountAbility发布的AA1000AS标准,也有的会同时应用国际鉴证业务准则ISAE3000(修订版),或者自成一体糅合上述准则成为自已的一套标准,但原理基本上一样的。

报告认证,对应的英文是Report insurance,也有人将之翻译为审验或验证,因为对传统的质量认证机构来说,认证是verification/audit之类的服务,这个Report insurance不太一样。

而在会计师事务所,为了话术上的一致,会翻译成鉴证。术语不同,意义是一致的。

ISQM 1 Audit Risk Assessment

ISQM 1 Audit Risk Assessment
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ISQM 1 Audit Risk Assessment

The foundation of ISQM 1, and a key change from extant ISQC 1, is that the firm needs to follow a risk-based approach to quality management, which focuses the firm on :

The firm’s risk assessment process is new to ISQM 1.

• The risks that may arise, given the nature and circumstances of the firm and the engagements it performs; and

• Implementing responses to appropriately address those risks.

A risk-based approach helps the firm tailor the SOQM to the firm’s circumstances, as well as the circumstances of the engagements performed by the firm. It also helps the firm effectively manage quality through concentrating on what matters most given the nature and circumstances of the firm and the engagements it performs.

ISQM 1 requires the firm to have a risk assessment process, the purpose of which is to establish quality objectives, identify and assess quality risks and design and implement responses to address the quality risks.

3 main steps

In designing the quality management system, there are three main steps :

(i) Establish quality objectives to achieve the objective of the system of quality management;

(ii) Identify and assess quality risks to provide a basis for the design and implementation of responses;

(iii) Design and implement responses to achieve those quality objectives.

Quality objectives

The quality objectives are outcome-based to manage quality through the identification of risks. These objectives are established to address possible quality risks that may result in non-quality engagements. For example, insufficient work performed for planning may result in inappropriate identification of audit risks and other significant audit issues.

ISQM 1 specifies quality objectives that firms need to establish, and these objectives are mandatory to be adopted by firms, where applicable. For example, the quality objective of assigning roles and responsibilities for the system of quality management within the firm may not be relevant for a sole practitioner.

In addition to those prescribed by ISQM 1, firms will also need to consider if additional quality objectives are required to be established based on the firms’ risk assessment processes, where applicable.

Quality Risk

One of the new requirements of ISQM 1 is the identification of quality risks with respect to the nature and circumstances of the firms and their engagements. For example, the complexity and operating characteristics of the firm, management style of leadership, client portfolio and complexity of the engagements performed by the firm will impact the risk assessment process and result in different quality management systems for individual firms.

There are no prescribed quality risks in the standards. Firms are required to obtain an understanding of the conditions, events, circumstances, actions or inactions that may adversely affect the achievement of the quality objectives with respect to the nature and circumstances of the firms and their engagements prescribed in paragraph 25(a) of ISQM 1, with the caveat that the list is non-exhaustive.

Firms are expected to identify their own quality risks, assess if a risk has a reasonable possibility of occurring, and how the risk may adversely affect the achievement of one or more quality objectives when it occurs, either individually or in combination with other risks.

Responses

Once the quality objectives and their quality risks have been established (other than some responses specified in the standard that firms are required to design and implement), firms are expected to develop their own responses to address the identified quality risks.

It is also important to take note of the interconnectivity of different components, such as, ethics-related requirements are being dealt with in the information and communication component, as well as the relevant ethical requirements component.

The responses to common quality risks identified by different firms may differ as each firm is faced with varying conditions, events, circumstances, actions or inactions.

Hence, firms will need to customise the design, implementation and operation of their quality management systems to ensure that they are responsive to changes in the nature and circumstances of the firms and their engagements.

The next few sections will illustrate the key principles of the remaining components with an example of quality risk and the proposed corresponding response.

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+607-361 3443
 
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