In this video, we have discussed about the completion stage of the audit in detailed. This is the third stage in our audit procedure. After completing first planning and then execution there is a completion stage where the first work is to summarise all the error of the management in the financial statement which has not been rectified . If the management will not rectify then the same would be taken in the summary of uncorrected misstatement.
Then after that analytical procedure, subsequent event procedure, filing of all checklist and then finally audit clearance meeting.
After all this the auditor will ask the client to send the management representation letter for the confirmation that the client has fulfilled its responsibility and given all the required access to the auditor.
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Негізгі бет What is completion stage in Audit | Practical complete the audit in Big 4 Part III
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