Auditing Report: Analyzing Auditing Theory and Practice in Business

This report delves into the practical application of auditing theory, focusing on two case studies: a fashion retail business and a manufacturer of mini-hifi systems. It examines the auditing controls used to assess control assertions, identifies weaknesses in existing systems, and evaluates the impact of autonomy standards. The report also analyzes the importance of financial challenges, marketing strategies, and pricing strategies in the business. It explores substantive procedures in auditing, assesses risks related to auditing provisions, and discusses the importance of human resource management and corporate identity in business growth. The report also addresses the challenges of rapid expansion, including the need for proper financial investments and effective employee training. Ultimately, it provides a comprehensive overview of auditing principles and their practical implications in various business contexts, referencing Australian Accounting Standards.

Running head: Auditing
Auditing theory and practice
Name of the Student-
Name of the University-
Author’s note-

1Auditing theory and practice
Table of Contents
Introduction......................................................................................................................................2
Discussion........................................................................................................................................2
Solution to question 1..................................................................................................................2
Solution to question 2..................................................................................................................9
Conclusion.....................................................................................................................................18
References......................................................................................................................................19

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3Auditing theory and practice
Introduction
The report is emphasized on finding out the appropriate resolution in assessing of the
auditing controls that are generally used to find out the control assertions. There are two parts in
this report which are defines that Jersy Ltd owning a range of fashion stores in the state of
Australia. The report perfectly defines the condition of auditing standards defines the
establishment of overhead cost related to the business impact of the industry. The autonomy
standard, which the company usually inherits to enjoy, is discussed with giving out the
appropriate reasons particularly. During the second part, it is being defined effectively in
measuring the auditing assertions of the company who is the manufacturer of mini-hifi systems.
The types of substantive procedure are also developed and described with evaluating the process
followed to the Australian Accounting Standards. Special sort of risk in relation to the auditing
provisions are discussed and evaluated with the considerations in the same process.
Discussion
Solution to question 1
It is an organization which is focused on manufacturing a range of fashion clothing
business which mainly target the youths of the country. The store managers of the company are
entitled to perform the highest degree of autonomy in regarding the types of quality of the
clothes that they mainly render to buy and sell at a higher value in the market. However, the
main office of the organization is consigned to provide a standard mark-up cost in the business
which are used by the local managers of the company which is used by them in order to receive
the selling price much higher in the market by comparing through several other companies who

4Auditing theory and practice
are entitled with the same sort of business. However, the monthly returns are generally
consolidated by the accountants of the accountants of the company about advising the managers
about betterment of the company.
Weakness existing in the system
There are most of the disadvantages related to the expansion of the business which is
inherited to the concluding of top priorities. Rapid amount of growth in the company often leads
to downsizing that leads to curbing the human resources of the organization. It is the generic
function which often create problem in its self-unintended consequences. Commitment attributed
in terms of pushing revenues into a new level where it is quite possible to sustain the resources of
the company in focusing to the breaking point of the company effectively. Management is
entitled to focus on the type of challenges faced by the company on the point of recruiting the
employees who might be able to handle and sustain the resources quite effectively and
efficiently. It is focused in protecting the future generation if the company to reach the road map
and meeting up the estimated target which was planned during the initial period. There are other
sort of problems which are mainly faced by the management in terms of recruiting employees
who are possessing the capability in order to handle expanded responsibilities efficiently. It is
done through enacting by sacrificing the cost and quality control in focusing to the requirements
in the business.
Rapid growth of the company may lead to downfall of quality. Which is encountered
with different sort of examples, it happened with Toyota where executives focused in achieving
15 percent of the world’s auto market by the year 2012. However, in order to achieving the target
the company did not took care about the quality, they just created a benchmark where they

5Auditing theory and practice
embedded their focus to become the strongest company in the auto market. To achieve this
target, the company just ignored about possessing the best quality which is the ultimate demand
of most customers. Companies result by compromising its reputation for the inadequate quality,
which they actually maintain. Corporate identity is very hard to achieve in the market place.
Unique, innovations, integrity and honesty are the key words which are generally linked with
achieving the badge of promoting the best quality in the market. Training and recruiting the best
human resource is one of the crucial aspects of the organization. When the companies are usually
expanding in the market, employees skills are most crucial to envied the best out of them. There
are many instances where employee’s skills do not update in accordance to the changes in
associated with the market apportions. There are different aspects which mainly follows the old
structure of the company, they do not obtain to change their working culture as well as the
hierarchical structure. This affects to the ultimate feedback the company where the clients do not
possess happiness to the company functions. Employees who are usually loyal to their companies
are generally found that they are used to provide the best returns out of them.
Financial challenges are one of the major setbacks in terms of this context. Expansion of
the company mainly require appropriate financial investments which can lead to act as a major
backbone of the company who is looking forward for ending the desired business. However, if a
company do not have proper finance then it would be quite difficult for the business to go
further. There are certain issues which occurred in the selected scenario where poor marketing
strategies and also poor pricing strategies harmed the business in which resulted them as poor
performances and they had to incur variable losses. Surges in the accountings standard of the
company leads to improper apportion through focusing on the franchises where they fail to
attract the customers. Improper pricing strategies where they do not even evaluate the

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requirement in the market, organic demand of the customers in the market place are required to
analyze properly in order to produce the best production to them. There are proper steps which
are needed to follow perfectly to gain optimal amount of revenue. The managers of the company
set standards in the very beginning of the business where they state the requirement very
effectively. However, due to improper financial budget of certain companies, managers do not
have the proper conditioning of prepare the best marketing plans to fit in the competition of the
business standards. There are certain losses of control where the chief executives do not really
survive in the market due to certain reasons. It is understand that once the company outgrow
their involvement in the original concept of ideology in the obtaining source of involvement
made by the organization, it is been followed by them through overall decision by considering
short-term loans from the financial institution. The company undergo with this concept in order
to fix up the issue of shoring up the organization financial procedure. Whatever is the range of
the business, it is either smaller or bigger the owner is expected to lose the recognition approach
when the person is comparing the selected business in comparison of the business of category
leaders.
Business which is been selected in this report focuses on the clothing segment which is
quite segmented throughout every selected age. However, the company is mainly focused in
young segment by making a proper survey. If the owner of the business is going to compare his
business with the business of the leaders in this particular segment within the country. This is
considered as one of the weakness of business. Customers mainly appreciate companies which
are certainly famous in terms unique category and the unique way which are mainly available to
the business. Likewise this is a setback for the small or mid-sized business which are eventually
locking for better growth in the market. Instantly every people usually recognize those firms,

7Auditing theory and practice
which are quite popular in the market place, and they do have loyal customer base. Even if they
do not really produces bets quality of products in the market. However, companies, which do
prepare best quality but do not have any brand value, will lose to them eventually.
Lack of resources within the company which would not allow them to grow at a good
pace. An organization shall be quite feasible enough to construct visions and missions of the
company, which would be allowing them to construct a plan to bridge the differences, create
earlier. It is also necessary to avail optimum amount of resources to gain momentum in the
business. Innovative ideas can only be implemented successfully then itself it will help the
organization to become successful. Obtaining the visionary statement and then transforming the
short-term planning into long-term growth of the business will help them out to evolve into the
next level. Putting better amount of innovation and creativity will enhance the struggle into
better amount of cash flow into the business. The selected company is very into the business
which is considered as an outsider in the market-place. The loyal customers are mainly focused
into the successful existence companies. However, in the conceptual study, it defines that newer
companies with innovative ideas and proper implementation can really break records and sustain
with increasing number of demands of the clients. It is the opportunity of the newer companies in
terms of obtaining better way to perform in doing things in the market which had not been done
by none in recent times. Though considering the tagline of the term “outsider”, a virtue will let
the company to perform much better than anyone else in the “market-place”. However, there are
certain ways which can let down the company in order to reduce the performance of them; if the
newer company donning the structure and policy of the market which is mainly focused of old
strategies then it is quite difficult to sustain in the business.

8Auditing theory and practice
There are possible problems where expert employees are not highly scaled but they are
even highly priced in the company. It is problem for them when they are not being able to recruit
employees who are generally the industrial experts. It is disadvantage for the company and it is a
big setback for the owners and chairman to some extent. In the appropriate scenario it is being
involved that hiring the appropriate person with considering the perfect attitude to be conducted
within the organization who is involved in maintaining every aspects of the rule and regulation
involved in the organization. The person is recognized as valuable in each and every bit as the
most valuable segment that is upbringing all the skills which is appreciated by the company. The
person is required to carry all the Morales and traits that is being required to run for a long
distance inheriting for the purpose of preparing itself for accepting every challenges. For
carrying all these attributes within the employee, it is highly required by the management to train
the person to achieve all these targets. The most important attribute that is practiced by the
company is making the person to become adjustable with the working chemistry practiced within
the organization.
The company focuses on recruiting those candidates who are generally inexperienced or
fresher in nature. Often it is been experienced that these fresher turn themselves into the best
employees in the industry who outperform their skills. In considering Jersey Ltd, owners feel that
his competitors are possessing with cheaper prices in the market. However, there is no condition
to feel this anxiety because the goods which is produced by this company is way too high in the
context of other companies within the nation. The raw materials which is mainly involved in
producing the goods are not that cheap which is the scenario in terms of other companies. The
labor cost, which is mainly included in this organization, is quite higher but they provide the best
output, hence it is usual that prices might be much higher comparing to other entities. There are

9Auditing theory and practice
no scenarios of losing customers in the market while maintaining higher prices, if products are
generally superior to any other entities then it is being considered that the entity is undergoing
with proper innovation strategies with referring better usage of human resources effectively.
It is considered as a truth in few areas where technology is not claimed as the biggest
strength if the company. There are numerous number of companies which do not possess their
own website or even undemanding the completive scenarios in understanding the technological
resolution by understanding the demands in the particular market where they have targeted the
business. The technology shortcomings are inclined in choosing some of the IT works which
could have quite useful in context of the company, however in regard of the given company in
this report, which is Jersy Ltd; they are focused in manufacturing clothes. Technology is not that
much important in the context where they shall not be worried in a factor that technology is the
ultimatum of selected business. There are instances where company might hire people who are
capable of involving their technological thoughts much superior than the owner will do within a
fraction of time. However, cost allocation in this factor will be generating into much higher than
what it is estimated by the management. If it is considered that, a technological specialist
recruited in order to enhance the position in order to handle every particular uses of
technological proportions focusing to utilize better or higher network. This segment will be much
fruitful in comparing to the earlier segment of task that was discussed, hence it is considered as
the valuable task which might be good for the company if it is installed.
Suggestions, which are required for the management in order to proceed for the
betterment shall implement in the course of meeting the market demands applied in the
organization for the greater degree of innovation. It shall be practiced on the context of
customers who are implied in rising expectations from the market. Competitors of this company

10Auditing theory and practice
are basically much more practical in the scenario who are practicing and involving much better
technique to beat the pace. Changing with incurring adaptability is gently required for the
company, which is mainly missing, and regular updating of technology is mainly required for
boosting up the performance wherever it is required. Minting the effectiveness in business
standard required to generating better productivity. Better ideas, efficient process in marketing
and productivity, innovation of productivity, giving valuable services to the clients and
maintaining after sales services in order to build up a strong future bonding with the clients who
is expected to stay loyal to the company.
Solution to question 2
Sweet sounds is an Australia based company which is mainly involved in manufacturing
mini hi-fi systems. The organization maintains a year end which is on 30th June on 2015.
However, during the year of 2014, the company started to change its production process and
manufacturing in order to make it more degree of reliable. As the company became more reliable
in relation to the activity which is practiced by them on their manufacturing team, they even
decided to change the warranty period from 3 year to 5years in relation to all the sales in
absorbing from the period of January 5, 2015. However, it was found that the claim went down
from the provision of warranty which was earlier consists of $4,00,000 went higher from
considering the last year’s value of $3,500,000.
Auditing assertions
Auditing assertions involving in this concept is mainly implied by all entities in
accordance to the companion of Sweet Sounds Ltd. Contingent liabilities, contingent assets are
maintained with the acknowledgement except the resulting figures of executor contracts which

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are generally implied in the kind of onerous contracts (Bryson., 2018). These are also being
covered with the alignment of another standard. These are the standards which do not even apply
to the financial instruments which includes warranty standards that is featured with segmentation
within the scopes of AASB accounting standard of Australia. The company mainly follows the
accounting principle enacted within the country in featuring of the conceptual reasoning
attributed with certain conditioning of leases and any other sort of obligations that is inclined
with the process which generally applicable to short-term leases featuring for the underlying
assets. Warranty is applicable in the context of insurance contract, general insurance contract,
contingent liabilities, contingency assets with also involving the obligations and rights involved
in the scopes sustaining about the consumer essence. There are specific requirements, which are
embedded with structuring the conceptual framework regarding the concept of provisions
inherited regarding warranty to configure the uncertain timing of amounts. It is a perfect
instrument for assisting the company in term of acquiring the business combination which is
required by them in order to adjust the carrying amounts of assets and liabilities of a particular
company.
Types of substantive procedure
It is the process which is mainly involved in the conception of verification of transactions
and even analyzing the warranty schemes relating to the testing of controls that is evident to the
source of auditing structures assorting of the evidences, accounting estimation, and also relating
aiding to avoid downfall and pitfalls experiences by companies (Shingo., 2019). Analytical
procedure which is gently described in resulting out the roadmaps involving the correct source of
budgeting analysis in order to maintain the misstatements which are mostly occurred in the
financial statements of the company (Browne et al., 2019). The analytical process is helpful on

12Auditing theory and practice
the context of both the financial and non-financial data involving within the same sort of period
and even considering the different period.
In discussing the phase of substantive procedure, there are many phases involved in it (Rezaee et
al. 2018). Firstly, the planning stage mainly discusses about the materials which are being
absorbed while proceeding after conducting the appropriate test required in order to generate the
results required for the company structure. These are generally performed in order to indicate the
stability of the instrument about how much it can perform and whether it is a weak element or
not (Wu et al. 2019). The testing stage implements about ensuring the analytical procedure
maintained by them in order to measure the yearly comparison involve in the policy of the
organization. In focusing on the substantive procedure incurred in the context of substantive test;
analytical process of the course of auditing concept through day after day in the theory of
proofing the total years existing in warranty of the selected clients of organization. It is being
used to examine the assertions associated in the segment of completeness and accuracy involved
in the focus of maintaining it appropriately. Following up with the final stage it is enrolled with
the conception that accounting standard of Australia mainly endorses the requirement associated
to the auditors in relating to application of the analytical procedures during the preparation of
completing the auditing activities. It is also the methods which is mainly focused to compare the
current year’s figure which is extracted through auditing by referring the previous year of the
company. The additional auditing procedure also helps SS Company in order to produce the best
performances for addressing the unexpected variable cost associated with the material
consumption.
Test controls performed by the company are helpful to move onto the next stage for
enhancing the substantive procedure. It is mainly influenced by the outcomes incurring from test

13Auditing theory and practice
of controls. It is an useful tool for the conception when it determines if internal controls are
significantly weaker then more number of substantive test are required to undergo by the
organization. This intensifies to lesser the degree of misstatement occurred within the
organization during the auditing process, which ultimately reduces the level of faults effectively.
The source of auditing evidence included throughout the seven types of sources of auditing
evidences that mainly includes observation, inquiry, and recalculation. These are the sources
which are mainly involved during the focus of deriving the basic information which is been
shared to the managers from the financial statements after careful observations (McLachlan,
Fleer and Edwards., 2018). The revenue system of the company is being assed very carefully in
order to confirm the effectiveness that how much they are financially independent and what is
their financial viability degree in correspondence to specific sort of characteristics in assertion of
the financial statements given in the specific year (Markovic and Salamzadeh., 2018). The
reports are prepared in accordance to the maintenance of completeness, accuracy, occurrence and
a desired data specifically. The directors mainly prepare it and that they are entitled in assertion
of the following statements in representation of their informative test. Sales invoice and sales
journal are the features by which auditors are able to coincide the appropriate procedures in the
scenario of recalculation. The auditor’s objective are required to be enhanced to match with the
auditor’s assertions (Buono and Formai., 2018).
Substantive procedures with combining the financial statement’s assertions are mainly
designed with the process of confirming the financial statement assertions that is inherited as the
representation or a sort of claim which is made by the financial statements (Rohlin and
Thompson., 2018). It is mainly considered as the set of income statements that is inherited with
assorting combination of financial statements that mostly includes the income statement that is

14Auditing theory and practice
purpose to maintain the specific outcome of characteristics rendering the financial data that is
being inherited to the managers. The reports are mainly focused in maintaining the completeness,
proper accuracy in consideration of enhancing the combination purposefully. The procedure is
also designed with focusing in dealing with the procedure for considering the appropriate
assertions in order to identify the best process of auditors what they mainly undergoes in order to
confirm the assertions successfully.
Audit of accounting estimates and the rules which are adjusted to management
According to the Australian accounting standard they permit about preparation of
accounts in order to budget certain amount of figures which has no verifiable accounts that is
invoices, which is used in order to support the budgetary figures applied for the company. These
auditor’s approaches are generally made in order to access appropriate level of outcomes in order
to include in income statements of the organization (Coghlan., 2019). The methods are gently
practiced in focus of enhancing the estimation, which mainly matters to accept, by the
management of the organization. It is also very useful in the context of maintaining the lawsuit
and warranty issue of the company. The approach, which is initially maintained by the
organization, includes the financial statements which are mainly inherited by them for applying
the considerations to help out in curbing the losses. A process is maintained by them in the sort
of plotting inquiry in respective of specific estimation or allowances that are specifically
inherited to the organization. Ensuring proper sort of review of the board minutes in order to
obtain the evidences for relating to the type of allowances steps specifically involved together
(Nyame et al., 2019).

15Auditing theory and practice
Obtaining of representation made from directors for confirming the reasonable sort of
allowances made for the company (Zandalinas et al., 2018). Enquiry about the directors which
are usually involved in making assumptions, which are mainly used in the functioning of
deriving and evaluating the allowances, associated within the framework. Estimations are
practiced by them in the sort of comparing results from the previous year then applying to the
assessment in resulting to the current year to evaluate whether there are any sort of changes
happened or not (Karabarbounis, Neiman., 2019). Reviews are made after allotting the date
position being established in order to bring out the estimation in the sort of appropriateness made
in the allowance. They in the sort of reeving the date functioned in the cash payment after
finishing the auditing structure is completed follow instances, customers warranty in the context
where amount of total allowances are applied in the segment of warranty applied to the clients in
market place.
Pitfalls applied in auditing substantive measures
It is a type of audit procedure which is usually maintained in order to reflect the
requirements based in the accounting standards that are generally optimized with referring the
basic bookkeeping entries applied within the company. Situation, which is practiced in
examining the time pressure, applied in accordance to the systematic usage in solving the
difficulties relating to the policy in the organization. Audit procedure maintained by the bank is
generally inherited for promoting the bank balance (Auclert and Rognlie., 2018). It is also
incurred in the efficiency of cash recognition, bank reconciliation and many others. Experience
in personal banking of the company is mainly focusing to uphold betterment in the purpose
aiding betterment in to reach the target very easily.

16Auditing theory and practice
There are different kinds of ledger accounts available which is invariably present in
auditing procedure in order to refer to the ledger accounts. Three types of ledger accounts are
mainly available in this context. Sales ledger consists of receivables balances and it is attributed
to the customers of the company. Purchasing ledger mainly consists of payable balances that are
mainly focused into the suppliers who are obtaining the raw materials to the company. General
ledger mainly consist of different sort of accounting balances which are usually embedded
different filters other than sales and the purchase ledgers. It usually consists of sales revenue,
purchases, liabilities and assets and any other type of income and expenses featured within the
company. It is also implacable in the resolution of significance of the revenue measurement in
cash and credit sales focused operated within the company. However, revenue is purely credit on
the loans, which are taken from the bank, and sales revenue are not even considered in agreement
of sales ledger (Mack et al., 2019). It is however referred as the receivable, which defines the
company, is the verge of reviving money from the debtors throughout the year. Sales ledger is
even compared to sales revenue appropriately with the combination by reasonable through assets
receivable of the Company specifically. This is a part which is mainly helpful in the context of
aiding the preparation of case studies effectively. Acquisitions happening in auditing specifically
helps out the companies in reviewing the case studies effectively. There are certain instances
where sales vat of the company is useful in generating the answers from the case study which
eminently inherits the performance of the firm in the context of sales tax issued in the application
(Beaulieu, Lavoieand Proulx., 2018). Auditing procedure are focused to revolve around the
company structure in referring to the auditing structure of the company effectively. Accounting
system is referred by several candidates who are involved in the combination learning the basic

17Auditing theory and practice
annotations involved into it, this efficiency are poured within the employees in the focus of
promoting the stage of variations utilized by them.
Appropriate auditing structure is sometimes comes out to be the vaguest condition which
do not even attract customers in the market effectively. It is required to follow a structure which
mainly inherits basic guideline in the process of relocating the future subordinate of the company
through consideration of useful notions in the purpose to obtain better standards to work out in
the market (Verburg et al., 2018). It should mainly direct the procedure of appropriate direction
involved in the environment. There is possibility in the course of identifying misstatements
which are generally reduced in the context of self evidence of occurrence that is particularly
identified in the course of segmenting transactions occurring through sales process.
Testing methods are somewhere incurred in the procedure of substantive process, which mainly
focuses to identify the internal segments of financing, and the accounting system envied through
the process. However, substantive procedure that is opted to restrict to the accounting system
because it is mainly case sensitive in promoting the company operations transparently.
Risk in auditing provisions
Inappropriate auditing provisions cause a huge problem within the company where the
financial statements are generally misstated specifically. It is function of risk towards material
misstatement and also mismanagement that is rendered with detection of risk within the
company (Hart., 2018). There are two types of risk that is inhabited within the company are
inherent risk and control risk. Inherent risk is defined as the process which is adhered in the
occurrence of transaction, account balance, materialistic which is maintained individually
misstatements. Control risk is the misstatement, which is implied in the source of classical

18Auditing theory and practice
transaction, occurred aggregate demand which is not prevented, detected or corrected in
appropriate timely basis. It is however been appropriate in the consideration of either been
implemented with the fact that procedures which are performed with the aggregate consideration
of misstatements. It require the candidates to ask about the risk stated in material misstatements
occurred within the attribute that is mainly detecting the risks.

19Auditing theory and practice
Conclusion
It can be concluded from the above discussions that the report is mainly focused on
auditing and control implemented in the organization. Jersey Ltd is the company which is
focused on clothing business that is rendered with associating with degree of autonomy in regard
of the types of quantities offered by them. Staff turnover associated in business is revived in the
aspect of ensuring better results within the organization. The weakness of the company is
perfectly derived with utilizing the innovations created by the organization who is prepared to
enhance budget estimations every year effectively. Improvements are suggested effectively to the
organization in order to derive the new system quite efficiently. It would help the quality to
improve effectively. The later organization is helpful in the consideration of deriving the
importance of manufacturing hi-fi systems in the nation. Audit assertions are implicated
effectively by considering the pat of audit that is issued and practiced by them within the
company. The types of substantive procedure adhered within the concept prepared within the
organization is mainly determined and discussed effectively. However, special risks allotted
within the auditing provisions for involving provisions of warranty.

20Auditing theory and practice
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