. ie Pant ap A PROMPSS enw af 9 Zia veCf ~) etelcs 2 A codoog conduct rs Patticutatty dmporta® —G) SANNQFOFOMETS ‘ for cops because OF the FELICE HOF ThuEstoss, TAS on NS OS 3 | ‘hopunic, over OH MASE eng ~ helpand share 3 Ploiceon the Gecounling profession 9) foromes aes 3 OS sit of Mora) pritaplesang standards - cont 3 OF conduct. 8) ‘espensi SiDI0 ed Progessioncn emnics “ae Tat domactate, rgtisond = “4O\NSUe high SANDATAS OF COMPCIOME 3 onetg Agroups members. 2) psa vencaaen FQQuINIE And strengiien Kerf Orono iy = fo pomore O40 OIE ame HOGS. oy 7 PEE 1 106 fo Re Cast OF ; +e profession and fle wolFOre oO = Maitait G hiGh onal ; * - bewell inne oa a wot pierre F extend boyond thoral principles (0) dccou “3 -Occepr ns iditities, » fanonayeng dermal Betowbr {We Cove OF EMHIES FOR PROFESSIONAL 9) everybody does it ACKOUNTANGS (Ny THE PHILIPPINES 2 b) 16.95, icon WS ethic} 5 ©) umolincad oF DiswNety ONC congeqyoneas yet oe waits fore PROFESSION, 2 conncn charauersitg MMR PONS. 2 Q) esponsibility tOSeive Mo public FLA ~ Genera) AppIreSHON OF Mio Code b)_comploy. bocly oF Knowledge $ €) standards oF OdiNiSsION to Me Professio? d) Qneed for public conrdence Characteristics nd are) associated with |thica) beat ") ~ pringipled Gnd honest 2 tows) © Tato 3) Prom Keep worthy OF Hust KEEP "Sh 55 NOS Hy CHCA) - scavngu 9 ony > SORgHOTE she IDF ENCES, onions oF more - a 5) famess gah wean - FOit CNA Opet-minded FOL B= Progessiona) AccOUNTCANS (€ PUbIC Proctoe FON Progassronca] ACCOUMIKS in BUSINESS Port BP 9 mayor sa mdepencene, ehh revues) furdamentar Prucinley ay, OT tafe on tot rang 7108 OS D- bjectiuiy ~ grow prom bing y © propessionon Comporonce Gnd clue mate ~ MOINKAIIN prOFESSTOtey Knowledge y NC] SHIT AF ALE (OVQ| feQuUTtedd AHO y oe Sould wh iscloge city such iNfor- 40 tit] PUrHES wilout proper cat ShOUIRIC CHteity © professional bohowior 2 ~ Conptis fous ard tegulcanors ‘> _Hoveaty tp complwounes, (D9 seig inrotest meat ~ Qthreot hata Anancidl or omer inreresr or OenANIOT v 2 Soig-TOWON MateDy, = 0A willNor appropriate ty evaluate Vv the feSUIIS OF @ previous judgement Vv oor OFGUINILAHOIE HOSHON 40 4He POIM HOH @ } famvonry wrear dose relotonship with aclett e “eo. symmaore MECIONS vot @ > NSoforted rem acHtg cA eHey — S)OOIVOoytNCEOH v v = DA Wilipromote adiomsor employiig ABL COUE OF EMICS : APPLICABILITY TO CPAS IN PUgluc PRACTICE © Congwcsop Merst ¢220) D Marnenng And MURLSAIONO! saWiIEES (BS5m &) Gifs Cnc) tospi tity C260) ) custody of chet O.ssets Ceo) j 2) Incteparaatice (240) 7 porgorn Gn carter saruicD. without being appected by ingu@NcEs HOH Mh» ‘compromised proressfornl judgemet, YO WI apptopronely ipuence OPA juOQMen Allowitg foacr wih integrity Akd to Gxersy ObsecViTy, And proFessIoAOH SHOPH ism. ¥ (Nclependenay Mappantonce “requires the ovorclance OF circuAstanees ROT mig COUSe AreQSONODIE Odd IfRCC TREC Mhircl patty, wore OF Ort televOmy infor aKa? Issuason isOpatoHag Requioment for CAH «i A FOmmly AAC Persona] AelaticAShIPS ¥ naga eae POISE, SPOUSa eqyrvarert, he COLUMNS coe 5 Conpromied ¥ HOR Foes Lamon 0 Non th ¥ omgr relatvelee finareiah LAHORE org an Ownership Mrerest ia f Cob Secuny ue byan entity, sucha NORE Moy be either ditecror iNcireor ‘ditvoy ANNO! iMrOrESE sore invest (the cliemt, suchas Owing, Capt STOCK OF proviCli¢gy (oan to Neches anon ota icy wMOModt AhaNCrO) (Mores ae ~involves an mreMmecltary OF Some sof: CHAPIER © > a ra Of UA MONEE genie? 5) be Limited aggyneog MONS ASSURANCE ENGAGEMENTS jansorene neat upg risk tog level Mars Gooapoole iM Me circ 9) “Ssurenca + oud sarispaEHON A5}0 (AAI GFE eee Cut WoTE HOES 24 fade feaier dot fora LAGNAHE Cssuroice 6) truer aoher rt mt Srocgomett OS 2 basis m agate sot “An uditor assasgus nO evi enee Conectedt otessian oF Me prorcrtane - a y OS. rosuit of ProcelUres Conctucted arid] example: exprosses O donclusion ¥ he of non-sinancra) perpor mance iguch OS . ”) AssureMo? OngogeMnoty ~capaaily OF 0 FOCtlty and reweW! oF fala ~ AHengagemont t whicha PracKKoNet MEs5e5 fesourogp tack 6) conus g od ty exhatoo whe i 20 Oe - art oD conpicienice i 0 ) ih = tnsys' ) — Aourine Matvarion of ngasureMont oF a subjact = a governance mane Matis to responsi oF way? ot ~ complicnnca wy) reguiction in Q a 9) Bi Sattona we ASERTON-taseDeNAGENES WR 9) AIEEE. oc no IOHIONR ot mengutonony © ASsaHON based tGNGEMN'S ” @) FF Tsuryock Maer “itwolve fie evaluatton of Meaguretett oF Hie Supyort tater by the fesponsibre maya He SUbjoot OBJECTIVE OF AN ASSURANCE ENGACEI eater woForaHON ihe FORM OF cH Assertion oy @) °F OGiauate oF Measure CO SUbSEt Motor ma mane nt ts sacri ot {hg fespisioility OF anoHer i ® ats tg sukaye met 000 Wer fas d cohen ig made cn fo intended Usats- " gp Hc provides He whtendlod uur with G (Ove! oF AssurcANew. Diet 4 7 4 + {mended ronkate He creciniity OF inporcnicr® - ssn oer Teoh Paros ‘Mo ovat i jf Of theasuramant OF i , OPOBIAIN @D—aboout a subjarr thar sromesgten gute tre ay A perrotted the avalucifon of mecguremet —seesor assem eloaceweas Ieogr vera fp He etde ute Q) Reasonable AssuIANCE _leAgUMertis 9 > GUNSTO Teduce the agsurcrnce ergayeMont FISK JOON ALCLPHODY low (evel ine cAtcustaNcs D or tre ergagemear a5 inenasis Fora postive , FotM oF expresnOnog Me toner 1US\ON 2A eegogomeatt tWONity “daperKian Metco sid = TOViaW OF pragpedtie anancio Staremelts. ee)/ELEMENES pm ASsuRMCE ENGAGEMENT SFE OPMOMTAS ovcoKe i SHOPAUST + thee party FANOANP — t.qsg , ii *O'5:5-w 9 fig practioner Mares q. offen or > POctittoner ar wahaauesrente OF #HO VOTiCity af > (spotsible pony é @nidoncy Ontaitied ofl ts alert 40 eyideme oF ~ Mlonded Users contoatis of ortas [MFOQuesHot HO ene OFdocunents of Fapresentarions oy Hie respons b. An oppopiore suaject mater ratty & suitable aiteria pe i Surrcrentt pptoptiot® exrdetce p¥ SURpRiott One CpprOpTiONE oFCNICeME j @. writen assure oe report Re of THRE Fatty Relationship « cpptaprtoreness nn * the responsible sntty a g TESTING SY oe cee wil offen burnt Necessarily | ppnrare 7 fetevotioe od] votwoDity OEM LOO T + AfCspansible Patty and a itrended usu + {S meiuerced oy its sourcy Ona by rts note, Moy WOH b9 WINN fg SaME ofganiearian. Andis Zepandont of He, individucl orcunstances Ci) pineeetOR under wic tS obtained : SET fon tg elt oudtot = Quidonce Story fQlTODIO whan THIS dotaived From “ReAFOKNg UC OF fovieW a mgepardott Saytces —_ Mow ooveN ORGENCNS 2uidetce Hot (5 govetrted iMipranly tsmore, Gi) Responsbienary / Faron ited TIES Gk ‘fe parece. fo POKER : oioie wnat ae osponsrbie gor Hie subject maNOr iNPormMayen~ -ROINES TCE by i = whet A NSIS if Oty CoastieMGry rm” Gi) a es 7 > prowiciod y gyi eas “GOSS OF Patsatls for whom the ProckHtoAor PLOpONNS. th aggurcatiCg ¢2p06y p _. FiMaretionty § rs relevan WHEN he Pracrkonet Cotermitig, bb Soptoptiore sunject Manet : ‘sone. ONC extOM: OF eviceNoD -gathertig & sunable ctitetiq — establisred Procedures one WAG assessing whoHtor ite sgiteria, \ Speeipicatly develop § - Sybyoe Motte” norman Is fee ag mMSrceMete mb 3 Whon consiconieg: wei Aare Se a” arate RoBIor aida Inds a esos enchincatis for presemation atd discloginp ’ Ag merge eswenne the decrstcn a ighicy OR cautery — dared the con quonntotive coreg ot eon Smear ct of oo} otend SOT GURL MMM by NEMEC 4 as, cee SURF CON Hy conte an FOTN » METAVOL oF GggUrONCO engbouNlent T'sh is A consigTON CNaIUCHTON OF mensuIEMOR higher in otDed OSsuTaNED ano” Rot OF He gubjact mortar INO. recsonable assuratce cigeyeiet 7 ‘0105 ohio ANd NO} subjay 0 stony FOIE hexptotaC juinAssuTaNCE oMgggonon © th — sane ate Sobaere Ror ho FS " ) i J OSH Mo} the subjact thant (O08 IS mM O¢9 for prepared ia CaN marencll fespaRis 3 the owdonoe NERA ASH SUSCOPHOI TY OF Hie suiyecr MaHOr ipt- 40 OM. Cssummng Hat there ore = to telared ak. OMVER RET ENGACEMENT “fOVIQW OF {uosHattPetfotManer Sforistes . Moy re i Wil forte provonted For ongnrranions Benes ; ain t l Mut Ore OF deroried ond Conbeted .of a Aor toss ? rain Fo a etal Baro ‘oy (elated interno} contols. 7 Some CR will always exist becouse oF He Inhoront lmitenong oct operation Gi)_vetecron ay : gt Fitcanay] FePOT HG, mle: 7 1 ISK HOF Me Prochhonerwiitor cele = son ost Worsiie control IAM. that exists dor = ASKUY MOY Alour iio CMON 5 relight @ Gssurancg foport = eleeOMe cpmorce OsAKONKR Wy > conics 0 CoNelustON thar cowvons the 2) cma woo tug gett dro AsHUTONCE cofarn IF He gubjact manor “0 prouide GyutTIMO }OMUSaFS, OF woh. {ngor- aihaye itkerngl- * Wob TSH INDEPENDENT FINANCIAL STATEMENT AUDIT = _ONeSTION service 9 most predomidlat type nt # WOWyTTUS sual © =i commonly reretred US: = Lan assutanee etigagetent to provide! (wa Of assurance MO fy ore zy secudttor ro exPfess anopition 2 geen Sytem Roby sos Unger MOS Ove ere a ta erra|respats, #5, provide assutoINC? LON NeoMtation Wn acrorcotos w/ OH eMKFTED AMOR feROTHRT” SISA MOG oeaN Jeske Oo) ofA to a Rie ocean Q leretiniie w = ghyCagas tSe0 10 exression pinot ascents gOS poe oie 7 pana 2c a al : of data deh « = cuchiters gO cea rt Payout toy cuscute 0 fcanCe. eaew oF ANNA GATERIENTS - PSRES 240-210 © RevIOW ‘op Hon oF MICH RETOWET Scop ‘amt je nso fe ae rns, ee aes f sancal 2 cor0Ng one whe oxy. peticd mH respecte? Foros 2 prgjectiony-|| Myemice SERIES cree WKS or wroR. 32 MOF BONERS tyr. For SHO cot Je alotgo pcrkot ~ davai 0 (oped by AICPA he owe. & Busin (102 Bit Tye srictarangrne OS a | 4 gor pingnctal and notational MAD: 7 cesar tee or Gratiowe # cou corperarons osfate5 Ong USIS F OMS. - rear core porgormcatce measurtot Zo) yoxepronning, 4 Sway of hehe lado ict N25 tho fa coisa uetices cuitene Fe ot sores ? OF PANES of poreMa| stOnSOCHIONS * JOSS she desitable Course OF Qcon ty mites Ho Fox abhty whe Dehroving © Rish assassinot ea OL SUF OF SKS that CAFRCt Hie MECIOMS Objectives organ . > Shy OF MO TiOK bowern tists mors San EL he Ore | d- etdgrcare plus 3 PORESSIONAL SerUICes, ~Fowsys one noals oF HO elderly 7 employ Beacons YechNiCay SHI, Peucanion, Onservonos, rar. KHOW (edgy OF tho Analyt COL procedtni x HAG eIQaGeTON- NON CxBUANEL GeAWICOR sed if AHp-Mg — EvUNpIes’ 2 ds IQN G1 S + ORBIgN el IASFAMAHON OF COCK System + the mredded user determings fhe procodt fo be performed “5 “15H 190) 7 the professiong| ciccounrom provides cr : Toesont or apOR-OF FOCIUOL FINCIILYS Og G result as s unt opted | *s “ayo 3 7 the ehgcigement isfot mienced fo gtovide sce ee beeen erat aa ino way son see Olwel oF 3 Me riMended user asgags fhe procodutes and "3 Secreto r Findings and draws hisjrgcown MEWSIoNS, SySIOM 0%, SiH ote roncror Agen, ANd intetnal Oudrting. 2) Compiaion oF Fite oF oHter IHFOrHARON = prosentitg it fhe fot oF anor otal HOPS the ‘on WAQENY unGerakng #o OLY crt OSSNTICE gto starements> jective: - ~ anes fot rie cPa to Ugy Ot OxPertige, aS caps fo Oudiiitg,exoorTisa, focollect, Sossiiy OM SUMMON FIONA NED “.calgrovas qucnity OF areOtMOtiot. 4en oe aang 3 ug ai homo LES Motectadibp Diolobe MON 5 hy a 1 hin ite Peery 7 POSS fot tae returns beer Ceerstong nating 2 Rae. seen nc eae SLU goNeNHON array ote ea aE “DIRS mote Ossuraree Soper darbity oO rons yy eatey * GSIS) $55, DBP Fes W Oktondieg Frater AIDIT OPINION FORMATION pcg > BCbit Lend PHASE Oty} 3 5855 manditiog etopgadsiy ERG cy ik Te a parormnttg, 1K eseaCHt Including clea SOF Moet Cl nigiofOmnt Ceceprante Mc Conkmumice seston ‘pote orn esis PrasED USK “ogponge > BRE ONO Ione : te + Gydining evrdonoe Dour Herta! Como) I LATOM Fest oF conticys |i . Suen A a iar 7B hy resus oF xy Fe oppittcibie ft Ice Accor iolsoes MIAO, — —D_FFodh suntv esp “tines SOOT Heioare teem # connutitoron ounsias ening Moaudt ond MAKING rong —P determine HeH—e oF opinion * Seas? po Smt AUDIT REPORT . J mGin curpa oF Me Oud eseeese QPseeee00 egELIE 4 rogxprass GN Opinion. nOlpS GSTODNS wo crachbity oF FS 3 to obra reasonable assures: an oudit 4 02, Of a OM come Mecessary 11) Pagtcymorances foach(eve tte otjectve of ¥ tho auditor will conduct CAKIFICD] ANd SystemC, ’ 4 deg “cottes a SSeATIONS ahd a (Cori 7 — Us 401 sopgied ee oy oromidation OF Hig StafeMents Jad oF rhe —Re Ralts fomioresie WS _ related, eyweNS tapids procedures Poon. «gy *Systamone process : “shui PE AvCIUNe, (gion Oke orgnead Ses OF = 1 tion _ scar ON or 9 Step5 crnd procedures Cane cHON PNGPCCHON J) ee® ahs ona rausondblenasy oainar account balances * Compatamt, ;adopencient Parson hy rrdopetdondeM Franca CACTI 9 neReSEANY? 7 Geciveny Crag ORG SCS idence without ont ssh ot projuction +a Aihout exanonir.g fons ard evens 4 cane oF tt Of ‘ earch at oe wugecl oxtonsioty oy DUSTIS, Gover felt, f° finan. 5 cosets Won acossatvons can OMROE noF For PONE ORGONNAFONS ’ ideniirred with established ervterig. _FROIORS OF TNFORN ATION RISK . | oe - ReAOLMESSOs OFOTMANAN UsaKS. sta" IMFoE “established onteria provi ess ISOUIOR, OginG which te assertions OF be poranhidy bids ancmorivgs oF igor tation royTOONjAHOHS Ore jc: providers, ’ + Communicating fie testis, ~ eager. OF (MO Rest ‘offen 10.05 apresration ~bigg, 9 “AIO RSET! a © ovetingys Gata dad ie fife stoxgy (ie Cust process improperly recoded porto? Ans carol OF ae ys HOUSE. 7 { , ‘d- CON\eX oxcONge Reactions 9 '€ Me commusiontion oF FRANIS SACOG reget wri ON we Q Coitgegys ences, + gnroresied usors A idividaas WhouRY Me cUUCKTOrS ¢iNdings ' Jo sstcid J marogaltett = red fots 7 Y= goverusany CoRTES 4 pubic,Ses aus 2 * srovettens casctions tapas (IFRS) 5 Sarasin = OxetMiNES averat FUSS OF (han Soa eer GAG OvOMS INO HCIERA \ 3 + 33106 tousets pileeldeterte 5 Seat aan Ra} ONG. NOW TRE FUNDAMEN, CONCEPT nh . G. MQ KEIDIty > ty CURT wasnt J See He gu eke ’ & NidoKe be gover! SLs VARI, wit a Sut OF FS could be ie KO Noah geaiod - ats TOM OF : xen . owe: Arenvonag wid aggecthg we jydgTeM of (ensont tM occoutt KDA. ‘ Recor OHO Re RID mogniude of OO oftissiOn of missrorenet OF NEKO iNFotmnarTon yon. (1 foo {ign OF J QpPOPHONDy cagiegered| aisngsteBOres ggrrourehing itinh UH he LMAO UREN ‘ ee OF Dug wor OWUSS He OMe Hatidedion BM Cuchi, suit hoc, SN 1B BONS boyon HOES, "ES. 2.CONCODE hey ives X's CpPtOK Gra) ato plang tee Nest OG = ae hon Petros wom S sa OH Og ‘a UCR Ong Wore re Tor NEE! provid Budo 99 Sea Fr aa Meroe, Ie ee Examination Loon bt Oooo +0 Wo tote ws conn Ror tcetsia! pans Doragehery SSS Morass ond rosastep aero cttor on aa onan | Wentiacoron ° uli 3 BOO OF Hho Wns, BASED audit Ste 2S COSWOl Os Me audit ooR i 5 aia So NGOS hi, Sigh res — Yo ay Seana NSH MOH the Processes Will NoF Pansat Foe commen hows GOS BAG GKOIS teIdt0d to feds on ‘on Sha FACTORS siuna WIMP EMERG eet Asha 09 pc wee ; DEMENTING THE Apr ne JNANOR #e DS) OCHS: meee Sronts wteto caret} Sones, gad oar % exisworieg oF lige non-tourite e HONSOCHONS © iGeMripied signs wit te1aiad | Soe] pte auiswde 7 Re aR TOMOL Cote OF Aragequett Std Lage ONO. ON-CAANPIOX RUNSOOHS at Ate ses SHEER Gre less Whey 40 GIVE 49 SIQNPOOM SK ing, Sage or NaREGeHEA "pees SIGQII LN GOOG! oop titeOS MRE BOR cotton og it Sb. DHPONEANS to the i hoeThe push -oagedt cxuicht priocomy Oe re roe tly ORO {f lOgRg. woata & HONORS nd FO erm PHAGE {+ RIBH ASSESEINENT F Finehticaca| Late in orn ORONO ONS ~ Plenithivory caved ockivities © restos; Rak = Omg oO sop over aug” tsar ot Se PETS - or PRNEAMONER OF HSK PIOCECW IES, — gy CS OS OF INGUIN TONONe} 5 PASE ‘, AIK RESPONSE RELATIONSHIP. AMONE RISK ~ MeO} ft Fu NOR AO STON | Wome FulD OUI AGH = + PHASE ft} REPORTING eagigenot tsi = BOlyaNN wl - any ae Seay te an oreo" a eudit process *octots ofFertttg BR - sToetors_ 04 2 Pananty Qy evidence -gornetitg proces > Kenototticcitiore FRR Fcttag ath + yechtologica! ChONgy —- competence steosonoile assuroneg = cNgetttion er or achoge > {Wtetided) fomfotm Me Users mor ctucitors ~ Gustess volo = fnogn te fort: éo fol atembree oringste Hie Fair presemond ~ Geographic loo on eck % JF NOS” pied, 3 Whig yommhuticnles thoy there G Some tisH Honsecrans har awetate tO partly stared wien she sfarema) convo He opinrod OF MheayaKfOt IS anqualifred- * poe oF Mofetiat missjatements + inotdod ro (gor NY sats Harr Fre CUCTES Yeqonstotily G Ithived fo Marotta seater) nfotMorioh yotortaty Fundaients} Concepts. mn TS Fle * Urcky afr ouncitpy Hho, CUCU 9K mace fo = Shout chs Og Rat cutanes OFC FOXE Tovar yet of ofGONI TAHT ots, FOUR COMPONENT OF RIK @ , + ON Cuditor MOY GIVEAN urqualiftad ean ‘arg marertGily messtabed you SOIECHN. FIAIRAHON 0 or. ite ' Psd — PART 1 IASLT-A: PORTMAN a Dre Ot i ING AvOIT ciety Occeplatee |Retenton Dections eee Shonassass whorot psig pieunstamnees requite Hho temMs OF fro NOS ‘ ‘ Saas ok ng gidfur_omgonizarono) on" SRO bo teNtsect P - tans to} Astle CL disproporttonae Pomme Miho fhete (5 crneec! Fo romind OF the Arts fora proctce fhe oti orto OxISHNg ferms oF : Bi oble Hons, tread engogem = diatis ot oFeran UMlicoSOHAdIe: tow Free For the uti seMNCDS, PMIONT FAA UMMITATLON “Most GUSCOpKIDIE tO LiFIgaKON OO MOS w/ SHONS OF 110 25 ouato ° ! \) vhey appent to become ove e005, leuditig fo low Gud quOtity and exposure tosubsequett tngoveh 4 : ¥ (5 essential FOr ACPA FICK IO. MaIMAIN 15, Baraat RT Kot for afar Hhitd patties, Hanns ‘ = Mdude Me dudit fee. : a Jest ton | oot Gocymen ation o.clett ts oxpocied. proud 101 ORG) Giditoe a Score had ve taken whan. dosstortg ino Jegtao of Cesponsionity iheoudiTOr roKes wilt tespact fo discouetitig sand and Wisstcrgnens. Qa & myoctue Cd SCOPE OF WE CUD OF He bo Hes OF Mequctttor § ba Capone of NaHCO ea Rink Yor Ale preporatta? a F se 0 Rape tatiog fo Wo evpCI! forty Arte cotrottt of ay tepotts 40 be sued by He OudtoY PSPS SPOS es eseeHecccgeneNNNING THE AUDIT GO DEUOD AN NADIE GIRATEGY MND AUDIT pUANY Sa RS eae it0 She OF RoTTOM of 8% woof Ha apie ptotettis White fara orn \ bss ane en ts oF Mssyoyertn e WIS oe Wrostotd] aro e opmicomieto ey POUL iy eonstiheveslanh Otd qugwtetve consicfury- = Shavid Pen he UTA Y y GR 0 peso Couges orinissicnreanent woh Toone MN erportned vem OF aa AitOrn kOtge Newey weer ne ks nto otypatines| ene Sa SRS ars ses cas Sy” | rar des of rons CARL OHO CDS} Cscloguras: ate 9 Xa itm Stated PATO fo GrOKHAG, WE WOK BL HE ANS OpALES. Mike CUA GL@pe Of ashi; flag, ATE Plonatti Stowe WO“ VstOO ight) Ont ot she quero based on the Cudtitors prorussfonay Judgement UCT Storey For week ond, QS {0 the tigheg omautr 9 tisstotenae te Serene Sh cit N fe ote fon caatoe muse the fs wou OLONT TBH to ON ace oly (ow (evel. 19 ReoneMMTG Hecsions ‘awe by > MONE NE CFFOCHVENSS, Gad eAACTEHOY shpat Stayemen, usoe OF ME PLANING process, S20 C1) Hie comtion FYQNON) NEO aiton pranni NoadSOF NG NEtTOUS uss asa group. SSRs ONG TerOHWe prowess MOT ORE? tags Shortly ARIER OF MCONTIECATON wiih fg PERFORMANCE MATERIALITY, Sim 8 HOUS. oud H ond, a oe $e Qudifor Dekke area a “ones UNH NG Sngerton OF He Currett toa tg owe Ho WG cere lca of SQN missi noone ‘ nesuicnncn OF Me CURIE audit sHtaieg, ae ayer MBs ‘8 whol woos oaeies ‘UGE PION tC Hor YeReseuely dosias, NY (Quals a5 (ex) for particule Mee sin nek Tey 44 setet Lower ernoutt an ~ 08) oe chor one oral elas a RONG Bo MOH, ie N Spas 4 ere ee orcas Yona 6 MOT QUA work Fan Noo naiany W HOMG ONG veirorNNRY OH aoa to Sree oS "7 IShes SANAATAS ONG Gears with We Quaitass , ee OPPY AGCONCDTY OF HOAOED'|y in > oe oer ON QUST OF FS‘Prous sor 3 prarimincary Assessment oF Marron OF "Re INCRE! Sather asa we ets) % porasiot0l GUdgemon and May RAGS — TT retrorinigg, py guriag the AGO QIMAH TF CCUMSTCANCYS ota chignt AG 7g judgement \eod Noroe aquaangied + Connnynvearg| burog ton iS . where. wiota hg) 3 Cteasod) fo nlp tha cuditor plain He incomplonce QPproprrate gudetice 0 AcqUMUAIG- Aamarter oF propessional JUDJeMarr Faher NCE. 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