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1. Auditing & Assurance
Task details: The new auditing standard ASA701 Communicating Key Audit Matters in the Independent Auditor’s Report is developed in the wake of the global financial crisis. This development is in response to calls from shareholders to know more about the companies they invest in. Further, investors have also requested earlier warnings of potential issues that may exist with respect to an entity’s ability to continue as a Going Concern which resulted in the revision of ASA 570 (ISA 570) Going Concern.
Assess the “areas of AGL Energy higher assessed risk of material misstatement, or significant risks identified in accordance with ASA 315”, “significant auditor judgements relating to areas in the financial report that involved significant management judgement” as well as “the effect on the audit of significant events or transactions that occurred during the period” (Para 9 ASA 701). The summary report should include data extracted from the General-Purpose Financial Report relevant to the material analyzed
Marks: Analysis - 30%
Theory support - 30%
Recommendations/conclusions - 30%
Presentation 10%
Word Limit: 2500 words
The report should include title page, executive summary, table of contents, appropriate headings and sub-headings, recommendations, reference list 10 (Harvard- Anglia style), attachments if relevant, single spaced, font Times New Roman 12pt.

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