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ACC5AAS Advanced Auditing And Assurance For Vectus Biosystems

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Questions:

In your report, you must address the following issues:
 
1. Provide an overview of the client’s operations and industry in which it operates. Your overview of the client’s operations must include at least one recent major development. 
 
2. Pharmaceutical companies are required to follow a number of regulations and legislative requirements for therapeutic goods. You need to Identify and briefly describe FOUR (4) legal requirements (acts/regulations) for pharmaceutical goods.
 
3. Identify FOUR significant business risk factors that the auditor needs to consider for the Vectus group engagement. Describe how these risks may lead to potential material misstatements in the financial report. 
 
4. Using the 2017 Vectus annual report, identify at least FOUR accounts/areas of concern. Why do you consider the chosen areas/accounts to be risky? Your answers should be reflective of your in-depth understanding of Vectus Group and its environment.

5. With specific reference to Vectus’s corporate governance arrangements, you need to assess the likelihood of the potential reliance that could be placed on the overall control environment. Your conclusion should be supported by at least THREE factors.

6. Based on your understanding of the client and assessment of the client’s business and audit risks, would you undertake the audit? Why? 
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