Answer: ‘Key’ Events in Auditing of the BHP Group for the year Ended 30 September 2018 Executive Summery This paper was done with the major reference from the 2018 Annual report of BHP group. The key events explained were obtained from the annual reports and news which were listed by the auditing company KPMG Australia, which edited the financial statements of the group. The key events reported by the auditors are: Onshore ...Read More >>
Answers: 1. The code of ethics under APES 110 was issued by Accounting Professional and Ethical Standards Board. It is the independent body that was established in the year 2006. The code is segregated under 3 parts – (1) Part A is applicable to the members (2) Part B is applicable to the members under public practice and (3) Part C is applicable to the members carrying on business, however, the members under public practice may also us...Read More >>
Answer: A PCI is a Payment Card Industry. A business is required to conduct a PCI audit to ensure that their entire customer’s credit card security is taken good care of. Therefore, all the transactions in the company must be safe and also the data stored by the company must be safeguarded. It thus assesses the business side of the company. A PCI audit involves the following processes Appointing a Qualified Security Assessor (QSA) It ...Read More >>
Answer: One of the methods for discovering unrecorded cash transactions is through the proof of cash which is performed while doing the audit for cash. It is a reconciliation statement where there is reconciliation of bank balance, cash deposited bank report along with corresponding report of the cash paid with the internal records that are maintained with the company. Thus, proof of cash refers to the reconciliation of deposit & payment a...Read More >>
Answer: Introduction: BHP Billiton Limited is an Anglo-Australian multi-national mining and material company established and incorporated in Australia. Identification of four key events with potential of increasing the risk of material misstatements in the financial statements of the company along with the impact of these events on audit mix for the audit of the company are discussed here. Requirement 1: The risk of error in tra...Read More >>
Question: You were asked to analyse Virgin Australia for their ability to meet the requirements of being a going concern for the period ending 30thJune 2019. As we have witnessed, 2020 has seen the airline industry severely impacted due to the spread of Covid-19 on a world scale in the first few months of 2020. We are going to examine the impact of Covid-19 from an auditing perspective using Virgin Australia. Required: Assuming that the re...Read More >>
In-text: (Journal of Accounting Literature, 40, pp.83-101.)
Your Bibliography: Appelbaum, D., Kogan, A. and Vasarhelyi, M. (2018). Analytical procedures in external auditing: A comprehensive literature survey and framework for external audit analytics. Journal of Accounting Literature, 40, pp.83-101.
In-text: (Available at: https://www.bhp.com/media-and-insights/reports-and-presentations/2018/09/2018-annual-reporting-suite [Accessed 3 Oct. 2018].)
Your Bibliography: BHP. (2018). 2018 Annual Reporting Suite. [online] Available at: https://www.bhp.com/media-and-insights/reports-and-presentations/2018/09/2018-annual-reporting-suite [Accessed 3 Oct. 2018].
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