Modification of audit report

1. Emphasis of matter para
Used when the auditor need to draw attention to the management of an item in the
financial statement

2. Qualification-Limitation on scope
Used where the auditor unable to obtain sufficient appropriate audit evidence
regarding an item in the financial statement

3. Qualification-Disagreement
Used where auditor disagree concerning the disclosure or amount of an item in the
financial statement

Contents of an engagement letter

1.Scope and objective of the audit financial statement
2.Acceptance of audit engagement
3.Fees calculation and billing arrangement
4.Extend of auditors & management responsibilities for the F/S
5.Management representation by the director for an additional audit evidence
6.Access to all relevant data and records by auditor
7.Standard accounting compliances & appropriate legislation applied

Types of audit evidence obtained by auditor

(1)Analytical Procedure
Evaluation of financial information made by a study of plausible relationship
among both financial & non financial data

(2)Examination / Inspection
examination of records or documents in any form , either by manual or computerised

(3)Inquiry
Seeking of information from a knowlegdeabe person both financial or non financial
from inside or outside the entity being audited

(4)Observation
Looking at the process or procedures being carried out by others

(5)Computation / recalculation
checking the arithmetically accuracy of the data

(6)Confirmation
Process of obtain a representation letter from the 3rd party. Eg: receivable
letter.

"myself"

sometimes
i don't really know who i am ?
what kind of person am ?
am i an optimistic or " thinking negative" gal?
many question marks appears onmy mind....

This month really have many good memory happened....
Suprises birthday party by my friends
Go to watch the night view in " Bukit Hulu Langat"(wow its really brilliant)
have an enjoyable night by celebrating Siew har's birthday
...............
but why i still feel so empty, unhappy?/?
isn't because of my exam is near....
and i already fail many times.....
plus this is again the new syallubus....
which give me more stresssssss on it?

i been try hard to relax & free my mind
by listening to radio, sleeping, jogging ....
but why i still feel so sad....

hai.....iiii
I think i really need a fresh and positive mind...
to confront my future....
its just an examination,
no big deal, what...!
just confront with it
what if i fail again???
Fail doen't mean u fail everything.....
Don't you forget the article you write before....
Hahaahah....
Don't you forget the words you always said....
Exter " GANBADEI "

"JIA YOU"..."JIA YOU"....

Happy Birthday " Ain & Exter"

Yeah yeah , birthday is coming.....
This is my lucky birthday bear bear which i bought in few mths ago....

Suprisingly, yesterday Pei Ling went to my house to give me a gift, which include this birthday bear bear also.....hahahah

We are so " xin lin xiang tong" ,hahahha accidentally the chain of lucky bear bear that i bought was broken last few day. so i can replace it to my my bag, while mine one have placed it on my working desk.....HEehehee

This is the actual date of birth of "Ain", my lovely colleague,Hapi birthday Ain... hihi our boss just give us the money to buy " secret recipe" to celebrate at this afternoon...
Thank u very much, Mr Chin...

"The Garden-Mid Valley"

This is the new shopping mall "Garden" which beside Mid Valley...

Wow, its just like a 5 star hotel shopping mall, the staffs are all wearing coat, there is so spacious & many luxurious sofa for the shoppers.There is a lot of imported goods selling at this shopping mall.

Another thing to highlight is the ground floor toilet charged RM 5.00.
Oh dear, y so expensive.?? Luckily only ground floor toilet are charging, other floor toilet are free of charge... Hehehehe (theis toilet are 5 star oh)

"Happy Deepavali"

Gorgeous design with colorful rice on the stage & different types of " kacang putih" which sell at Mid Valley Megamall.

Happy Deepavali to all of u....