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1. Introduction
The purpose of these Instructions is to communicate the aspects of our Group audit strategy and the scope of work to be performed by you, the component auditor, in order for us to render an independent auditor’s report in accordance with XXX on whether the Group’s financial statements for XXX Group (the “Group”) and its subsidiary companies (the “Company”) for the financial year ending DD/MM/YY give a true and fair view of the financial position of the Group and of its financial performance, changes in equity and cash flows in accordance with XXX.
It is important that you read these instructions, understand the requirements and provide us with the Acknowledgement on receipt of these instructions confirming that you will be able to fully comply with the deadlines and requirements using the template attached to Appendix XXX and the accompanying Understanding of Component Auditor Memorandum in Appendix XXX.
Component auditors are responsible for instructing their respective teams and monitoring their progress such that the reporting timelines detailed within these instructions is achieved. If any aspect of these instructions is unclear or you are unable to comply with any of the requirements, please contact Mr. / Ms. XXX, audit partner/manager, at XXX@xxx immediately.
2. Group audit engagement team
The personnel within XXX involved on the XXX Group group audit are summarised below:
Designation | Name | Telephone | E-mail address |
Audit Partner | |||
Audit Manager | |||
Audit Senior | |||
Auditor |
Where possible and if original hard copies are not required, any communications should be via email to the engagement partner/manager or alternatively, faxed to XXX. Original hard copies should be sent to the attention of the engagement partner to XXX.
3. Overview of reporting requirements and timetable
The reporting requirements and key reporting dates applicable to you are as follows:
Deliverables | Document | To be received by xxx latest by |
Acknowledgement of receipt and confirmation of ability to comply with instructions | Appendix XXX | Upon receipt of instructions |
Understanding of Component Auditor Memorandum | Appendix XXX | Upon receipt of instructions |
Confirmation of Independence | Appendix XXX | Upon receipt of instructions |
Audit Planning Memorandum | Appendix XXX | DD/MM/YY |
Final Memorandum | Appendix XXX | DD/MM/YY |
Draft Audited Financial Statements | DD/MM/YY | |
Transactions with Related Parties | Appendix XXX | DD/MM/YY |
Audit Clearance Memorandum | Appendix XXX | DD/MM/YY |
Summary of Adjusted and Unadjusted Differences | Appendix XXX | DD/MM/YY |
Group Audit Questionnaire | Appendix XXX | DD/MM/YY |
Internal Control Memorandum | Appendix XXX | DD/MM/YY |
Key Audit Matters | Appendix XXX | DD/MM/YY |
Signed Audited Financial Statements | DD/MM/YY | |
Audit fee information (if different from earliersubmission) | DD/MM/YY | |
Subsequent events report | Appendix XXX | DD/MM/YY |
As timely reporting is critical, if it is anticipated that you will not meet the timetable deadlines as shown above, please inform our engagement team immediately.
Notwithstanding the above timeline, you must notify us immediately (refer to contact details in Section 2 of this package) if you become aware of any significant issues, events or exceptions in the course of your audit.
4. Independence confirmation
It is the responsibility of each component auditor providing service to the Group to comply with the applicable ethical requirements, including independence requirements which are relevant to the audit of the Group financial statements.
Please confirm that you understand and will comply with the ethical requirements, including independence requirements, relevant to the audit of the Group financial statements, and that you are currently not aware of any circumstances that may have threatened or may have appeared to threaten your independence by providing us with Appendix XXX – Confirmation of Independence.
We should be advised immediately of any situations in which your independence has been or may appear to be impaired.
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