Audit & Assurance Chapter 1 PDF

# Chapter 1: Assurance and Audit Defined ## CPA Chartered Professional Accountants ## Chapter 1: Assurance and Audit Defined This chapter provides an overview of assurance and audit engagements, including their purpose and types of engagements. There is also an introduction to the audit stages,...

# Chapter 1: Assurance and Audit Defined ## CPA Chartered Professional Accountants ## Chapter 1: Assurance and Audit Defined This chapter provides an overview of assurance and audit engagements, including their purpose and types of engagements. There is also an introduction to the audit stages, the roles and responsibilities in audits, and the Independent Auditor's Report. ### Lesson 1: Introduction to Assurance - **Define an assurance engagement** - **Describe the elements of an assurance engagement** - **Describe the economic purpose of assurance engagements** - **Identify types of common assurance engagements** - **Describe the different levels of assurance** ### 1.1: Concept of Assurance #### 1.1.1: Assurance engagement defined An assurance engagement is the process of engaging an auditor or practitioner to provide an opinion on a subject matter. Canadian Auditing Standards (CASs) define an assurance engagement as "an engagement in which a practitioner aims to obtain sufficient appropriate evidence in order to express a conclusion designed to enhance the degree of confidence of the intended users other than the responsible party about the outcome of the measurement or evaluation of an underlying subject matter against criteria." #### 1.1.1.1: Elements of an assurance engagement Based on the CAS definition of an assurance engagement, an assurance engagement requires the following five elements: a three party relationship, measurement or evaluation of subject matter, criteria, sufficient appropriate evidence, and a conclusion. - **Three party relationship** A three-party relationship means that the assurance engagement involves a practitioner, a responsible party, and intended users. The responsible party and intended users may be from different entities or the same entity. - **Management and those charged with governance (TCWG)** - **Responsible for preparation** - **Intended users** - **Reads** - **Practitioner/Auditor** - **Performs procedures and concludes** - **Subject matter** - **Suitable criteria** - **Sufficient appropriate evidence** - **Conclusion** #### 1.1.2: Economic purpose of assurance engagements Although assurance services are often required, some entities obtain assurance services that are not required. The following two risks, agency risk and information risk, help describe why this occurs and why users may demand assurance services. #### 1.1.2.1: Agency risk and costs The following diagram outlines the relationship between the managers and the shareholders within an entity: - **Users providing resources to the entity (shareholders)** - **Financial and other resources** - **Responsible party entrusted with resources (managers)** Agency risk is the risk that managers and other responsible parties within the entity are not acting in the best interests of the users, such as shareholders. Users must be satisfied that the managers running the entity in their best interests; therefore, they must ensure that procedures are put in place to mitigate agency risk. When it comes to financial statements, shareholders rely on management to report the results of the entity fairly. The financial statements are one of the main sources of information shareholders receive. Agency risk impacts the shareholders due to the potential that management is reporting results to benefit themselves and not necessarily to provide the best information to shareholders. Users can help mitigate the agency risk surrounding subject matter such as financial statements by employing an external auditor or practitioner to undertake an independent examination of the entity's subject matter. The auditor/practitioner assesses and reports to the users whether or not the subject matter is in accordance with the established criteria. The following diagram presents this three-party relationship by introducing another element into the agency risk model. - **Users providing resources to entity** - **Financial and other resources** - **Responsible party entrusted with resources** - **Subject matter** - **Auditors or other practitioners providing assurance** Agency costs are the costs of techniques used to reduce agency risk due to the potentially conflicting interests of users and the responsible party. These include the costs of the assurance services and the costs incurred in aligning the users and responsible party's interests. #### 1.1.2.2: Information risk and costs Information risk is the risk that the subject matter information presented to users is not reliable and that decisions made based on this information may not yield the results expected. Sources of information risk include: - **Asymmetry of information between management and users** - Management has access to the entity's books and records, and therefore has first-hand knowledge of the entity's performance. Asymmetry of information for non-management users of financial statements is increased by the following: - The remoteness of the users from the preparation of the information - The bias and motives of the information provider - The volume and complexity of data - **Errors resulting from a weak accounting system** - Errors may arise from incompetent employees or weak and disorganized processes. In this situation, both management and other users could be misled by erroneous financial statements. - **Management using deceptive practices** - There is a possibility of management (and possibly the entity's board of directors) implementing deceptive accounting and reporting practices that are deliberately concealed, with the specific purpose of misleading the users of the financial statements. The assurance engagement enables the shareholders, or other users, to obtain some form of assurance about the quality of the information being presented. The cost of assurance services is viewed as a necessary cost to reduce information risk to an acceptable level at which stakeholders can make economic decisions about the entity using the subject matter reported on, such as financial statements. #### 1.1.2.3: Common assurance engagements Assurance engagements can be performed on both financial and non-financial information. The most common type of assurance engagement is an audit of financial statements. Other examples financial assurance engagements include the review of financial statements and the review of financial information other than financial statements. Non-financial audits are conducted in a different context from the audit of the financial statements and frequently involve practitioners/auditors with non-accounting backgrounds. However, the demand for assurance can be related back to the influence of the financial statement audit. The outcomes of assurance engagements often have a public interest element, as they provide the public with assurance that the subject matter is in accordance with defined criteria. Some examples of non-financial assurance engagements include: - environmental audits (including audits of greenhouse gas emissions) - audits of internal controls - internal audits (conducted by employees of an organization) - reviews of compliance with regulations - taxation audits - fraud investigations/forensic audits - data audits - technology audits - corporate governance reviews There is also a wide range of non-assurance engagements that can be provided, such as agreed-upon procedures, compilation of financial or other information, preparation of tax returns, management consulting, tax consulting, and other advisory services. These engagements are deemed not to be assurance engagements because they do not have all of the five elements of an assurance engagement. See the Reviews and Compilations chapter for further information on the difference between audit, review, and compilation engagements. #### 1.1.2.4: Different levels of assurance An assurance engagement may offer reasonable assurance, limited assurance, or no assurance. - **A financial statement audit provides a reasonable level of assurance, meaning that the auditor has performed enough work to be reasonably certain that the information does not contain a material misstatement. In order to gain reasonable assurance, the auditor gathers sufficient appropriate evidence to express an opinion that the information is presented fairly. ** It is important to understand what constitutes a misstatement when discussing levels of assurance. A misstatement is a difference between the amount, classification, presentation, or disclosure of a reported financial statement item and the amount, classification, presentation, or disclosure that is required for the item to be in accordance with the applicable financial reporting framework. Misstatements can arise from error or fraud. - **CAS 200 describes reasonable assurance as a high, but not absolute, level of assurance; that is, the audit is not a guarantee that the financial statements are 100% correct. The auditor seeks to obtain sufficient appropriate evidence to be able to provide a high level of assurance that the financial statements are free from material misstatements, that is, misstatements that would affect the decisions of the users. ** In contrast, limited assurance is where engagement risk is reduced to an acceptable level, but the level of risk is higher than that of an engagement that offers reasonable assurance. The engagement conclusion is expressed in negative terms ("nothing has come to our attention"). Limited assurance is provided in review engagements. - **The work undertaken to provide limited assurance is less rigorous than that performed to express reasonable assurance, as less evidence is required to support the opinion. Therefore, less reliance can be placed on the opinion expressed when it is given in the limited form. ** Finally, practitioners can also complete engagements that provide no assurance. The practitioner prepares a report that clearly indicates the activities performed by the entity, which the practitioner does not provide financial statements based on. Compilation engagements, in which the practitioner compiles the financial information based on information provided, and that provide no assurance. The following chart provides examples of services and the level of assurance they provide: | Service | Related CAS/OCS section | Level of assurance | | :----------------------------------------------------------- | :------------------------ | :------------------ | | Audit of financial statements | CAS 200 to CAS 810 | Reasonable | | Audit engagement to report on compliance | CSAE 3530/3531 | Reasonable | | Review of financial statements | CSRE 2400 | Limited | | Review of financial information other than financial statements | CSRE 2400 | Limited | | Review engagements to report on compliance | CSAE 3530/3531 | Limited | | Compilation engagements | CSRS 4200 | No assurance provided | | Agreed-upon procedures engagements | CSRS 4400 | No assurance provided | | Performance audit in the public sector | AUG 50/CSAE 3001 | Reasonable | ### 1.2: The audit engagement #### 1.2.1: Audit engagement defined As mentioned, an external financial statement audit is the most common type of assurance engagement and the most important to the intended users. External auditors are required to express an opinion on whether the entity's financial statements give a fair view of the entity. Per CAS 200, paragraph 3 of the CPA Canada Handbook - Assurance, the purpose of an audit is: - to enhance the degree of confidence of intended users in the financial statements. This is achieved by the expression of an opinion by the auditor on whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework. In the case of most general purpose frameworks, that opinion is on whether the financial statements are presented fairly, in all material respects, or give a true and fair view in accordance with the framework. An audit conducted in accordance with CASs and relevant ethical requirements enables the auditor to form that opinion. CASs dictate the work that the auditor should undertake to express the audit opinion, regardless of the applicable financial reporting framework. See the Regulatory Framework for Assurance chapter for more information. #### 1.2.2: Statutory and voluntary audits An audit of financial statements adds to the reliability and credibility of the information presented. Audits may be either statutory or voluntary. Statutory audits are those required by law. Examples include audits of the financial statements of publicly listed entities, as required by securities commissions. Voluntary audits are those not required by law. Examples include audits of the financial statements of private entities, not-for-profit organizations, and government agencies. Voluntary audits are done for reasons such as obtaining a bank loan, to show transparency to constituents, or because they are written into entity by-laws (this is common for not-for-profit organizations). #### 1.2.3: Risk-based approach An audit involves providing reasonable assurance that financial statements are fairly presented in accordance with the standards. A risk-based approach is required by the CASs and involves focusing on risks that are the most likely to cause a material misstatement in the audit. For example, Terra Inc. is undergoing an audit for the year and the auditor would like to test the expenses to determine if there is a material misstatement in the balance. The controller was away sick for the final three months of the year and there was no replacement. In this situation, the auditor would likely increase the expense testing on the final three months of the year, as the controller duties were not being performed at that time. - **In a risk-based audit, the auditor considers the risk at all stages of the audit:** - **Acceptance/continuance** - Are there any risks that would impede the ability to accept/continue the audit engagement? - **Planning** - What events could have occurred that could cause a material misstatement in the financial statements? - **Execution** - Did the events that were identified occur and result in a material misstatement in the financial statements? - **Concluding/reporting** - How should the results of the work impact the audit reporting? Therefore, rather than treating every area the same, an auditor in a risk-based audit will focus their efforts on the areas of the entity that they have determined to be the most at risk of containing a material misstatement. #### 1.2.3.1: Benefits and drawbacks of a risk-based audit There are many benefits of a risk-based audit, including: - **Flexibility in work schedule** - As an auditor is not examining all records, it is possible to perform the audit work before year end that can be applied to the year's audit, assuming no changes in processes are planned. Then the auditor performs additional work at year end for the last portion of the year, which smooths out the workload for audit staff throughout the year. - **Time saving** - By focusing the audit team's efforts on the high-risk areas, the team will be most efficient with the time that is available and require less time to get more assurance. - **Quality of procedures** - When a risk-based audit is employed, there is less reliance on generic procedures that are less likely to uncover material misstatement. - **Understanding of internal control** - As part of a risk-based audit, an auditor is required to obtain an understanding of the internal controls of the entity, and as part of this, understand how management responds to deficiencies in internal control. - **Timely communication** - By enabling the auditor to perform procedures earlier, a risk-based audit can also allow for more timely communication between management and the auditor. An auditor may uncover a misstatement in the financial information earlier than they might have otherwise, allowing management more time to correct the issue. While there are many benefits, there are limitations of a risk-based audit as well. CAS 200.A50 explains that: - **the auditor is not expected to, and cannot, reduce audit risk to zero and cannot therefore obtain absolute assurance that the financial statements are free from material misstatement due to fraud or error. This is because there are inherent limitations of an audit, which result in most of the audit evidence on which the auditor draws conclusions and bases the auditor's opinion being persuasive rather than conclusive.** These inherent limitations of an audit arise from: - **The nature of financial reporting:** the preparation of financial statements involves judgment by management in applying the requirements of the entity's applicable financial reporting framework to the facts and circumstances of the entity. - **The nature of audit procedures:** there is a possibility that the information provided to the auditor is not complete (either intentionally or unintentionally). There is also a possibility that fraud may be concealed or hard to detect, for example in cases of management override (that is where management can bypass internal controls) or relating to collusion (two or more employees working together to commit fraud for their own purposes), and - **The need for the audit to be conducted within a reasonable period of time and at a reasonable cost:** beyond a certain point, the cost of examining all risk areas will require additional resources in which the cost/time to perform the audit procedures will exceed the benefits to be gained. Therefore, the auditor may not have sufficient resources to respond to all risks. #### 1.2.4: Roles and responsibilities of management and the auditor Management (internal to entity) and the auditor (external to entity) have different roles that each play to ensure that financial statements give a fair view of the entity to the shareholders. It is important to understand the distinction between these roles. #### 1.2.4.1: Management responsibilities Management (and where appropriate, those charged with governance) have responsibility for: - the preparation of financial statements in accordance with the applicable financial reporting framework - internal controls that are necessary to enable that the financial statements be prepared free from material misstatement - providing the auditor with all information relevant to the audit and unrestricted access to persons within the entity Management, as the preparer of the financial statements, has responsibility for ensuring that the set of financial statements contains each of the required statements (statement of financial position/balance sheet, statement of comprehensive income/income statement, statement of changes in equity, and statement of cash flows) and that there are no material misstatements, which can be errors or fraud. In addition, management is responsible for ensuring that the financial information presented has the following attributes: - **Relevance** - The financial information should be relevant to what the users require. In general, users would like to evaluate past, present, and future events for the entity. Information that is not relevant will not support the users ability to use the past information to predict future trends and performance. - **Comparability** - The financial information presented in the financial statements should be comparable over time and to other entities in the same industry. This allows users to examine several years' data for trends, which can allow for greater insight into the operations of the entity to use in decision-making. A key responsibility of management in comparability involves clearly disclosing all changes in accounting policy. - **Reliability** - Reliable information is free from material misstatement and has been prepared without bias. When information is reliable, it can be used for decision-making purposes by users. - **Understandability** - The financial statements, including notes, should be understandable to users. This means the phrasing is such that a user can read and interpret the financial results of the entity in its financial statements. - **Fairly presented** - Fair presentation means that the financial statements are prepared consistent with the applicable framework, such as IFRS or ASPE, and that the standards have been faithfully applied. This means that the accounting policies selected by management must be consistent with the applicable standards, and must also be applied correctly and consistently. #### 1.2.4.2: Auditor responsibilities As mentioned above, a financial statement audit is an independent examination of an entity's financial statements that results in an opinion on whether the financial statements give a fair view of the entity to the shareholders. The primary purpose of the audit is to add credibility to the financial statements. The auditor's role is defined by auditing standards. CAS 200 lists the key requirements of the auditor as follows: - The auditor shall comply with ethical requirements, including those pertaining to independence, relating to financial statement audit engagements. - The auditor shall plan and perform an audit with professional skepticism recognizing that circumstances may exist that cause the financial statements to be materially misstated. - The auditor shall exercise professional judgment in planning and performing an audit of financial statements. - To obtain reasonable assurance, the auditor shall obtain sufficient appropriate audit evidence to reduce audit risk to an acceptably low level and thereby enable the auditor to draw reasonable conclusions on which to base the auditor's opinion. - The auditor shall comply with all CASs relevant to the audit. As described above, one of the key responsibilities of the auditor is to express an opinion on the fairness of the financial statements. Behind this responsibility are two fundamental concepts that must be considered to understand the value of the audit opinion: fair presentation in all material respects and reasonable assurance. - **Fair presentation in all material respects** - Entities are required to prepare financial statements that present fairly, in all material respects, the entity's financial performance and position. The external auditor must then give their opinion on whether the financial statements are indeed presented fairly in all material respects. Fair presentation refers to the validity of the message conveyed by the financial statements. Although there is no legal definition of the phrase "present fairly in all material respects," the commonly accepted view is that this can be considered compliance with applicable accounting standards. Therefore, it is generally accepted that the auditor needs to check whether management has followed the applicable financial reporting framework (ASPE, IFRS, and so on). - **Reasonable assurance** - As described in Section 1.1.2.4, reasonable assurance requires the auditor to seek to obtain sufficient appropriate evidence to be able to provide a high level of assurance that the financial statements are free from material misstatements. #### 1.2.5: The expectation gap The auditor's role is defined by standards. However, it is common for the general public to misunderstand the scope of an auditor's work. This difference between the understanding that the public has about the auditor's responsibilities and the actual, defined responsibilities of the auditor is often referred to as the expectation gap. Common areas where misconceptions relating to the auditor's role arise include the following: - MYTH: The auditor guarantees that the subject matter is 100% correct. - FACT: The auditor expresses an opinion on the subject matter that provides assurance. Auditing standards permit the auditor to undertake an audit on a sample basis, which means that the auditor is not examining all applicable records. Therefore, there is always a risk that misstatements in the subject matter will not be identified by the auditor. - MYTH: The auditor is responsible for the internal controls of the entity, which are processes for ensuring that the entity's objectives will be met. - FACT: Management is responsible for implementing a sound system of internal controls. The auditors are responsible for gaining an understanding of the controls put in place by management as they relate to the financial statement process in order to effectively carry out the audit. - MYTH: The auditor is responsible for the detection of all instances of fraud. - FACT: Management, with the oversight of those charged with governance, is responsible for safeguarding the assets of the entity and maintaining proper accounting records. Therefore, it is their responsibility to prevent and detect fraud through the implementation of sound internal control systems. The auditor is responsible for detecting material misstatements in the financial statements due to fraud or error. Consequently, the auditor may detect instances of fraudulent activity, but this is not their primary responsibility. - MYTH: The auditor prepares and produces the financial statements. - FACT: Management is responsible for preparing financial statements that show a fair view of the entity. The auditor provides an opinion on those statements. - MYTH: The auditor is responsible for checking compliance with all laws and regulations. - FACT: Again, this is management's responsibility, not the auditor's. The auditor is responsible for identifying material misstatements in the financial statements due to breaches of laws and regulations. To maintain the perceived value of the audit process, the auditor must take steps to reduce the expectation gap created by these myths. These include: - **The engagement letter:** The auditor clarifies their responsibilities with management of the audited entity at the start of the engagement by issuing an engagement letter, which specifies the terms of the engagement. Such a letter will include details of the auditor's responsibilities and the scope of the engagement. The engagement letter also indicates that there is a risk that some material misstatements may not be detected, even though the audit is properly planned and performed in accordance with the applicable framework. - **The auditor's report:** This report contains an explanation of the auditor's responsibilities. In addition, it contains a description of the scope of the audit to assist in clarifying to the shareholders the role of the auditor. #### 1.2.6: Stages of an audit The following is an overview of the actual process of conducting an audit: - **Acceptance/Continuance** - **Planning** - **Execution** - **Reporting and Concluding** The following activities are conducted at each stage of the audit: | Stage | Activities | | :------------------------------- | 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