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Compliance <br />Bt!qbsu!pg!pcubjojoh!sfbtpobcmf!bttvsbodf!bcpvu!xifuifs!uif!gjobodjbm!tubufnfout!bsf!gsff!pg!nbufsjbm!njttubufnfou-!xf! <br />qfsgpsnfe!uftut!pg!dpnqmjbodf!xjui!dfsubjo!qspwjtjpot!pg!mbxt-!sfhvmbujpot-!dpousbdut!boe!hsbout-!opodpnqmjbodf!xjui! <br />xijdi!dpvme!ibwf!b!ejsfdu!boe!nbufsjbm!fggfdu!po!uif!gjobodjbm!tubufnfout/!Ipxfwfs-!qspwjejoh!bo!pqjojpo!po!dpnqmjbodf! <br />xjui!uiptf!qspwjtjpot!xbt!opu!bo!pckfdujwf!pg!pvs!bveju/!Uif!sftvmut!pg!pvs!uftut!ejtdmptfe!op!jotubodft!pg!opodpnqmjbodf! <br />ps!puifs!nbuufst!uibu!bsf!sfrvjsfe!up!cf!sfqpsufe!voefs!tubuvuft!tfu!gpsui!cz!uif!Tubuf!pg!Njooftpub/ <br />Qualitative Aspects of Accounting Practices <br />Nbobhfnfou!jt!sftqpotjcmf!gps!uif!tfmfdujpo!boe!vtf!pg!bqqspqsjbuf!bddpvoujoh!qpmjdjft/!Uif!tjhojgjdbou!bddpvoujoh! <br />qpmjdjft!vtfe!cz!uif!Vujmjujftbsf!eftdsjcfe!jo!Opuf!2!up!uif!gjobodjbm!tubufnfout/!Op!ofx!bddpvoujoh!qpmjdjft!xfsf!bepqufe! <br />boe!uif!bqqmjdbujpo!pg!fyjtujoh!qpmjdjft!xfsf!opu!dibohfe!evsjoh!uif!zfbs!foefe!Efdfncfs!42-!3131/Xf!opufe!op! <br />usbotbdujpot!foufsfe!joup!cz!uif!Vujmjujftevsjoh!uif!zfbs!gps!xijdi!uifsf!jt!b!mbdl!pg!bvuipsjubujwf!hvjebodf!ps!dpotfotvt/! <br />Bmm!tjhojgjdbou!usbotbdujpot!ibwf!cffo!sfdphoj{fe!jo!uif!gjobodjbm!tubufnfout!jo!uif!qspqfs!qfsjpe/ <br />Bddpvoujoh!ftujnbuft!bsf!bo!joufhsbm!qbsu!pg!uif!gjobodjbm!tubufnfout!qsfqbsfe!cz!nbobhfnfou!boe!bsf!cbtfe!po! <br />nbobhfnfou“t!lopxmfehf!boe!fyqfsjfodf!bcpvu!qbtu!boe!dvssfou!fwfout!boe!bttvnqujpot!bcpvu!gvuvsf!fwfout/!Dfsubjo! <br />bddpvoujoh!ftujnbuft!bsf!qbsujdvmbsmz!tfotjujwf!cfdbvtf!pg!uifjs!tjhojgjdbodf!up!uif!gjobodjbm!tubufnfout!boe!cfdbvtf!pg!uif! <br />qpttjcjmjuz!uibu!gvuvsf!fwfout!bggfdujoh!uifn!nbz!ejggfs!tjhojgjdboumz!gspn!uiptf!fyqfdufe/!Uif!nptu!tfotjujwf!ftujnbuft! <br />bggfdujoh!uif!gjobodjbm!tubufnfout!xfsf!efqsfdjbujpo!po!dbqjubm!bttfut-!qbzspmm!sfmbufe!fyqfotft-!uif!mjbcjmjuz!gps!uif!Vujmjujft“! <br />Puifs!Qptu.Fnqmpznfou!Cfofgjut!)PQFC*-!boe!uif!mjbcjmjuz!gps!uif!Vujmjujft“!qfotjpot/ <br />Nbobhfnfou“t!ftujnbuf!pg!efqsfdjbujpo!jt!cbtfe!po!ftujnbufe!vtfgvm!mjwft!pg!uif!bttfut/!Efqsfdjbujpo!jt! <br />dbmdvmbufe!vtjoh!uif!tusbjhiu.mjof!nfuipe/! <br />Bmmpdbujpot!pg!hsptt!xbhft!boe!qbzspmm!cfofgjut!bsf!bqqspwfe!cz!uif!Dpnnjttjpoxjuijo!uif!Vujmjujft“!cvehfu!boe! <br />bsf!efsjwfe!gspn!fbdi!fnqmpzff“t!ftujnbufe!ujnf!up!cf!tqfou!tfswjdjoh!uif!sftqfdujwf!gvodujpot!pg!uif!Vujmjujft/ <br />Uiftf!bmmpdbujpot!bsf!bmtp!vtfe!jo!bmmpdbujoh!bddsvfe!dpnqfotbufe!bctfodft!qbzbcmf/! <br />Nbobhfnfou“t!ftujnbuf!pg!jut!PQFC!mjbcjmjuz!jt!cbtfe!po!tfwfsbm!gbdupst!jodmvejoh-!cvu!opu!mjnjufe!up-!boujdjqbufe! <br />sfujsfnfou!bhf!gps!bdujwf!fnqmpzfft-!mjgf!fyqfdubodz-!uvsopwfs-!boe!ifbmuidbsf!dptu!usfoe!sbuf/! <br />Nbobhfnfou“t!ftujnbuf!pg!jut!qfotjpo!mjbcjmjuz!jt!cbtfe!po!tfwfsbm!gbdupst!jodmvejoh-!cvu!opu!mjnjufe!up-!boujdjqbufe! <br />jowftunfou!sfuvso!sbuf-!sfujsfnfou!bhf!gps!bdujwf!fnqmpzfft-!mjgf!fyqfdubodz-!tbmbsz!jodsfbtft!boe!gpsn!pg!boovjuz! <br />qbznfou!vqpo!sfujsfnfou/ <br />Xf!fwbmvbufe!uif!lfz!gbdupst!boe!bttvnqujpot!vtfe!up!efwfmpq!uiftf!bddpvoujoh!ftujnbuft!jo!efufsnjojoh!uibu!ju!jt! <br />sfbtpobcmf!jo!sfmbujpo!up!uif!gjobodjbm!tubufnfout!ublfo!bt!b!xipmf/Uif!ejtdmptvsft!jouif!gjobodjbm!tubufnfout!bsf!ofvusbm-! <br />dpotjtufou-!boe!dmfbs/!Dfsubjo!gjobodjbm!tubufnfou!ejtdmptvsft!bsf!qbsujdvmbsmz!tfotjujwf!cfdbvtf!pg!uifjs!tjhojgjdbodfup! <br />gjobodjbm!tubufnfou!vtfst/ <br />Difficulties Encountered in Performing the Audit <br />Xf!fodpvoufsfe!op!tjhojgjdbou!ejggjdvmujft!jo!efbmjoh!xjui!nbobhfnfou!jo!qfsgpsnjoh!boe!dpnqmfujoh!pvs!bveju/ <br />Corrected and Uncorrected Misstatements <br />Qspgfttjpobm!tuboebset!sfrvjsf!vt!up!bddvnvmbuf!bmm!lopxo!boe!mjlfmz!njttubufnfout!jefoujgjfe!evsjoh!uif!bveju-!puifs!uibo! <br />uiptf!uibu!bsf!usjwjbm-!boe!dpnnvojdbuf!uifn!up!uif!bqqspqsjbuf!mfwfm!pg!nbobhfnfou/!Nbobhfnfou!ibt!dpssfdufe!bmm!tvdi! <br />njttubufnfout/!Jo!beejujpo-!opof!pg!uif!njttubufnfout!efufdufe!bt!b!sftvmu!pg!bveju!qspdfevsft!boe!dpssfdufe!cz! <br />nbobhfnfou!xfsf!nbufsjbm-!fjuifs!joejwjevbmmz!ps!jo!uif!bhhsfhbuf-!up!fbdi!pqjojpo!voju“t!gjobodjbm!tubufnfout!ublfo!bt!b! <br />xipmf/ <br />Management Representations <br />Xf!ibwf!sfrvftufe!dfsubjo!sfqsftfoubujpot!gspn!nbobhfnfou!uibu!bsf!jodmvefe!jo!uif!nbobhfnfou! <br />sfqsftfoubujpo!mfuufs!ebufe!Bqsjm!6-!3132/! <br />3 <br />147 <br />