Nominal ledger, opening balances and comparatives

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Nominal ledger, opening balances and comparatives by Mind Map: Nominal ledger, opening balances and comparatives

1. Current issues and further resources

1.1. Further resources

2. Quick overview

3. Nominal ledger and trial balance

3.1. Audit objectives

3.2. Controls

3.3. Audit procedures

3.4. Substantive analytical procedures

4. Opening balances and comparatives

4.1. Audit objectives

4.2. Audit procedures

5. Implications for the audit report

5.1. Modification in auditor's report in prior year

5.2. Insufficient evidence

6. Scope and definitions

6.1. Scope

6.1.1. Opening balances and comparatives

6.1.2. Nominal ledger and trial balance

6.2. Key definitions