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Audit Plan on Energy Australia for the year ended June 30 2010

Number of Words : 3048

Number of References : 4


  Executive summary
  Audit plan
  Our understanding of the organisation and industry
  Our assessment of the business risk
  Our preliminary analytical procedures
  Our judgments of materiality level, audit risk and inherent risk
  Our assessment of internal control and control risks
  Our assessment of fraud risk
  Our audit program for 5 key account balances


This document contains the audit strategy developed by us for conducting the audit of Energy Australia Limited for the financial year ended June 30, 2010 in accordance with Australian Auditing Standards.<br />It serves as the basis for performing the audit of financial statements and provides us the familiarity with the organization, its operations, internal controls exercised by the management and key risks involved in the business operations.<br />Based on the audit plan, we carry out our work for auditing the financial statements to provide reasonable assurance to users that financial statements of the entity represents a true and fair view of the entity’s affairs and are free from any material misstatement<br />

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AKey : AE-8068

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