AA

Syllabus E4. Audit Finalisation And The Final Review 4 / 5

a) Discuss the importance of the overall review in ensuring that sufficient, appropriate evidence has been obtained.

b) Describe procedures an auditor should perform in conducting their overall review of financial statements. 

c) Explain the significance of uncorrected misstatements.

d) Evaluate the effect of dealing with uncorrected misstatements.
Audit Finalisation And The Final Review