集团审计指令函英文参考文本(四）

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6.3 Relevant Materiality Thresholds

Component materiality is used by component auditors to evaluate whether uncorrected          misstatements are material, individually or in the aggregate.

Component performance materiality is used by component auditors at the component level to assess the risks of material misstatements and to design further audit procedures in response to assessed risks in order to reduce to an appropriately low level the probability that the aggregate of uncorrected and undetected misstatements in the financial information of the component exceeds component materiality.

Each component auditor engagement team is required to submit to us a Summary of Adjusted and Unadjusted Differences. This schedule (refer Appendix XXX) should include all misstatements identified and  reclassification entries which exceeds the Group audit misstatements reporting threshold. If no misstatements were identified, a statement should be submitted to us noting no misstatements.

All component auditors are required to discuss with component management, at an appropriate level, all corrected and uncorrected misstatements/differences.

The relevant thresholds are as follows:      

                 

	Component Materiality (“Currency”)	Component Performance Materiality (“Currency”)	Component Clearly Trivial Threshold (“Currency”)
XXX Company
XXX Company
XXX Company
XXX Company
XXX Company
XXX Company

If you are performing an audit of the component’s financial statements because of statute, regulation or other reason and we will use your audit to provide audit evidence for the group audit, you are to ensure that the materiality level that you intend to use in your audit is equal to or less than the component materiality provided by us above. You need to communicate the materiality level used by you in your audit to us in the Audit Planning Memorandum (Appendix XXX).

If there are any concerns about the materiality thresholds applicable to your audit, please contact us as soon as possible.

6.4 Related Parties and Intercompany balances

The component auditor engagement team has the responsibility to identify related party transactions. You should refer to the list of Group entities and other related parties identified by us as included in the Group Information in Appendix XXX when performing your audit procedures.

        

If you identify any additional related parties not already in the Group Information attached,        you are to notify us as soon as practicable with information on the nature of the relationships and transactions between the component and related parties by completing the Transactions with Related Parties in Appendix XXX.

When performing audit on the financial information of the component for purposes of the Group audit, you are to:

        

         i)       gain an understanding of the nature of the inter-company transactions;

ii)    verify that inter-company transactions or balances have been properly classified in the         component’s financial information and supporting schedules prepared for reporting to the         Group/ reporting package; and

        

iii)     verify the inter-company balances of the component in the group reporting package to confirmations obtained directly from other components. You are also to perform audit procedures on significant reconciling items, as appropriate.

6.5   Subsequent events

        

You are to perform subsequent event procedures designed to identify events at the component level that occur between the date of the financial information of the component and subsequent events reporting date of which will be advised to you later that may require an adjustment or a disclosure in the Group financial statements.

The Subsequent events report shown in Appendix XXX should be completed to confirm that these procedures have been performed and to summarise any significant findings.

In case there are no reportable items, the report must still be sent to us with confirmation that no events have occurred, or matters brought to your notice, which indicate that the reported financial statements are materially misstated or misleading.

        .6 Use of experts

You are responsible for determining whether to use the work of an auditor’s expert and if using the work of an expert, for determining whether that work is adequate for your purpose in accordance with the requirements of  XXX.

You are to inform us of the relevant conclusions through the Final Memorandum (Appendix XXX).  

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