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Part Two: Field Work
Using the Keystone financial data, client suitability inter
Part Two: Field Work
Using the Keystone financial data, client suitability interview, and AS 2110 standards provided in the Supporting Materials section, perform an analysis of the company data.
Describe the next steps in the audit based on the risk assessment. Consider the following:
How do the internal and external risk factors inform the audit to be performed?
Determine the audit tests needed through financial data analysis.
What tests are needed?
What issues were found warranting the need for selected tests?
Analyze audit evidence for errors from financial data. Include the following:
Found errors
Impact of errors on the external audit
Explanation of possible errors from financial data
Describe how these audit strategies support the client profile and risk areas.
Determine evidence needed for substantive testing and risk assessment based on audit findings. Consider the following:
What other sample reports or materials need to be requested to fulfill this audit?
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