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Auditors' Essay: Financial Statements Assurance Responsibilities In Australia.

10 Pages / 2,461 Words Published On: 17-02-2021

The non-audit services refers to the various professional services that are provided by the qualified public accountant at the time of the of the audit engagement which are not concerned with audit or review of the financial statements of the organization.

The non-audit service in the company of AGL has been given during the year by the external auditor, Deloitte Touche Tohmatsu. The Board of AGL has a formal policy on the provision of auditing and its services. The external auditor is excluded from the services that might threaten the independence or conflict with its assurance and compliance role (Simnett, Carson and Vanstraelen 2016).From the annual report it can be seen that no non-audit services have been provided by the external auditor during the year.

The policy and procedures in place, and the review by the Audit and Risk Management Committee, enable directors to conclude that non-audit services provided did not compromise the external auditor’s independence requirements of the Corporations Act. There is also in place an agreed rotation policy for the senior auditor of Deloitte Touche Tohmatsu (Kilgore, Harrison and Radich 2014).The external auditor annually provides a letter to the Company Secretary on its independence within the meaning of relevant legislation and professional standards.

Calculate and find out the various responsibilities of the auditors in order to give the assurance of the various financial statements of the organizations in Australia.

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"Auditors' Essay: Financial Statements Assurance Responsibilities In Australia.." My Assignment Help, 2021, https://myassignmenthelp.com/free-samples/hi6026-audit-assurance-and-compliance/annual-report-of-agl-energy-limited.html.

My Assignment Help (2021) Auditors' Essay: Financial Statements Assurance Responsibilities In Australia. [Online]. Available from: https://myassignmenthelp.com/free-samples/hi6026-audit-assurance-and-compliance/annual-report-of-agl-energy-limited.html
[Accessed 22 September 2023].

My Assignment Help. 'Auditors' Essay: Financial Statements Assurance Responsibilities In Australia.' (My Assignment Help, 2021) <https://myassignmenthelp.com/free-samples/hi6026-audit-assurance-and-compliance/annual-report-of-agl-energy-limited.html> accessed 22 September 2023.

My Assignment Help. Auditors' Essay: Financial Statements Assurance Responsibilities In Australia. [Internet]. My Assignment Help. 2021 [cited 22 September 2023]. Available from: https://myassignmenthelp.com/free-samples/hi6026-audit-assurance-and-compliance/annual-report-of-agl-energy-limited.html.


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