代写thesis

代写论文:审计师评估风险

代写论文:审计师评估风险

以往的审计标准一直规定,审计师可以通过将内部控制风险分类为借贷风险极高来选择不进行内部控制的评价。一般来说,审计人员在计划总体审计时需要确认流程事务。风险评估标准消除了选择退出和要求审计师对设计进行评估的能力,同时实施了内部控制以正确识别和评估lending Lease公司的风险(Muniandy 2007)。标准的实施和应用对诸如Lend Lease这样的一些组织来说是困难的,它们的主要选择是退出。lending Lease似乎对内部控制没有很好的理解,因为它一直在考虑审计的实质性方法。负债情况说明:调整财务报表中记录的交易未摊销成本的融资总额。截至2015年12月31日,15亿澳元最终辛迪加从9.8亿澳元中提取的多期权工具到期。3.1.65亿欧元将于2016年年底到期,1.65亿欧元将于2017年年底到期。由上表可知,lending Lease持有足够的现金,可以在工资费用、设备厂房费用、物业折旧、税务费用等预期费用上升时使用。

代写论文:审计师评估风险
然而,现有的选择似乎不包括诸如自然灾害等不确定的费用。因此,融资结构对贷款租赁具有至关重要的作用。上市公司作为租赁公司,其融资结构是否合理,直接影响租赁公司的生存。这也可以看作是外部审计师的控制风险。摘要对于账户余额的确认,租借契约考虑了资产负债表法和风险法两种不同的方法。在资产负债表的方法中,实体程序主要集中在财务账户和资产负债表上,只对损益表和损益表项目进行程序(Earley and Phillips 2008)。采用这种方法的主要理由是,如果对资产负债表所有账户的管理的有关主张都加以核实和检验,那么在会计期间所报损益的数字就不会有重大错误。进一步,考虑到基于风险的方法;审计资源的方向是财务报表的关键领域,进一步包括由于借贷租赁业务面临的风险而造成的错报。

代写论文:审计师评估风险

Previous standards of auditing had been providing the ability to auditor for opting out the evaluation of internal control by the classification of internal control risk as extremely high at Lend Lease. In general, the auditor requires the acknowledgment of flowing transaction while planning the overall audit. The standards of risk assessment resulted in eliminating the ability of opting out and requiring the auditor for evaluation of design, while implementing the internal control for the proper identification and assessment of risk at the company of Lend Lease (Muniandy 2007). The implementation and application of standards involves difficulties for a number of organizations such as Lend Lease, with the primary choice of opting out. Lend Lease does not seem to have a sound understanding about the internal controls as it always considered the substantive approach of auditing.Notes for the Profile of Liabilities:1. Adjustment of gross facility for unamortized costs of transaction as recorded within the statements of finance.2. 1,500 million Australian dollars ended up syndicating the maturity of multi-option facility drawn from 980 million Australian dollars as of 31st December, for the year 2015. 3. 165 million Euros expires in the year ending 2016 and 165 million Euros will be expiring in the year ending 2017.According to the above table, it can be stated that Lend Lease holds sufficient cash that can be used in case of the rise of expected expenses like wages expenses, equipment and plant, depreciation of property, and tax expenses.

代写论文:审计师评估风险
However, the available options do not seem to be consisting of uncertain expenses such as natural disasters. Therefore, structure of finance plays a crucial role for the Lend Lease. In case of listed company as that of Lend Lease, whether there is reasonable structuring of finance or not, it has a direct impact on the survival of the Lend Lease. Also, this can be seen as the control risk for external auditors. For the verification of account balances, two different approaches are considered by Lend Lease that are balance sheet approach and risk based approach. Within the approach of balance sheet, substantive procedures have key focus on financial accounts and balance sheet, with only procedures that are limited to carry out on items of profit and loss account and income statement(Earley and Phillips 2008). The key justification for following this particular approach is the concept that if the relevant assertions of management for all accounts of balance sheet are verified and tested, then the figure of profit or loss reported for the period of accounting without being misstated materially. Further ahead, considering the risk based approach;there is direction of audit resources to the key areas of financial statements further consisting of misstatements as a result of the risks that the business of Lend Lease faces.