Zusammenfassung der falschen Darstellungen bereitstellen

Complete D100 Evaluation of misstatements identified to document misstatements identified during the audit and to evaluate the effect of identified misstatements (including those in qualitative financial statement disclosures) on the audit, and the effect of uncorrected misstatements, if any, on the financial statements.

Select your preferred method of documentation (Narrative or Procedures) for each section. When you have completed your work, select the Hide button in the Conclusion area to hide the desired documentation decisions. As with other documents your responses in this checklist determine other documents that you need to complete. For example, if you select Procedure for the Preferred documentation question in the Changes to materiality for any revisions required section, you are prompted to update A500 Materiality.

When you complete D200 Summary of Misstatements, remember to ask those charged with governance to correct any misstatements not already corrected by management.

To learn more about posting adjustments, see Post adjustments to the trial balance.