You are the auditor in charge of the audit of Irene PLC, which has a 30 June year end. The  subsequent events review for the year ended 30 June 2022 revealed that, on 1 August 2022,  a receiver was appointed at a major customer. At 30 June 2022 that customer owed GHS  150,000 and goods costing GHS 200,000 made to that customer’s specification were held  in inventory. Both these amounts are material. Required List the matters to which you would direct your attention in respect of the above in relation  to the audit for the year ended 30 June 2022, if the audit report on the financial statements  has not yet been written

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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You are the auditor in charge of the audit of Irene PLC, which has a 30 June year end. The 
subsequent events review for the year ended 30 June 2022 revealed that, on 1 August 2022, 
a receiver was appointed at a major customer. At 30 June 2022 that customer owed GHS 
150,000 and goods costing GHS 200,000 made to that customer’s specification were held 
in inventory. Both these amounts are material.
Required
List the matters to which you would direct your attention in respect of the above in relation 
to the audit for the year ended 30 June 2022, if the audit report on the financial statements 
has not yet been written. 

 

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