Audit. Organization of audit (lecture notes)

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Audit. Organization of audit (lecture notes)

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

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Table of contents (expand)

Accepted abbreviations and abbreviations
Theoretical foundations of auditing. Prerequisites for the emergence of audit and its place in the control system in the Russian Federation (Control in a market economy. Prerequisites for the emergence and development of audit. Development of audit in Russia)
Regulation of auditing activities in the Russian Federation (The system of regulation of auditing activities. The concept of auditing. Legal norms of auditing. Goals, objectives and general principles of auditing. Ethics of the auditor)
Types of audit and conditions for carrying out audit activities (Types of audit. Mandatory audit. Audit-related services. Independence of auditors, audit organizations and individual auditors. Internal audit. Certification and licensing of audit activities. Quality control of audit organizations and individual auditors)
Standards in auditing activities (Basic principles of auditing standards. International auditing standards. Rules (standards) of auditing in the Russian Federation. In-house auditing standards)
Organization of audit (Stages of an audit. Audit planning. Overall audit plan. Audit program. Audit contract. Examination and evaluation of accounting and internal control systems during the audit. Applicability of the going concern assumption. Use of the work of an expert)
Audit risk and its relationship with materiality and audit sampling (Audit risk and its assessment. Assessment of materiality (materiality) in an audit. Audit sampling. The concept of affiliates in an audit)
Audit evidence: features of obtaining and reflecting in working documentation (Audit evidence. Documentation of the audit. Verification of compliance with the requirements of regulations. Actions of the auditor when errors and dishonesty are identified. Analytical procedures in auditing. Types and features of application. Features of the audit of estimated values. Audit in the conditions of computer data processing)
The final stage of the audit (Informing management about the results of the audit. Auditor's report. Date of signing of the audit report and reflection in it of events that occurred after the date of preparation and presentation of financial statements. Auditor confidentiality)
Audit methodology. Audit of accounting policies (Goals and objectives of the audit of accounting policies. Changes in accounting policies. Testing of individual provisions of accounting policies)
Audit of cash transactions (Goals and objectives of the audit of cash transactions. Program for checking cash transactions and testing the control system. Organization of the working stage of the audit. Checking the execution of primary documents. Checking registers and reporting forms. Features of computerized accounting of cash transactions. Checking the correctness, timeliness and completeness of cash receipts funds. Inventory of the cash register. Checking compliance with the cash balance limit in the cash register. Audit of collected amounts of money. Checking compliance with the procedure for using cash registers. Audit of cash documents in the cash register. Responsibility of the management of the audited entity for organizing the accounting of cash transactions)
Audit of current and other bank accounts. Audit goals and objectives (Audit of transactions on a current account. Checking the documentation of transactions on bank accounts. Checking the legality of writing off funds from a current account. Checking transactions on foreign currency accounts. Audit of transactions on other bank accounts)
Audit of fixed assets and intangible assets (Goals and objectives of the audit of fixed assets and intangible assets. Assessment of the accounting and internal control system. Plan and program for the audit of fixed assets and intangible assets. Methods for obtaining audit evidence. Acquisition of fixed assets. Leasing of fixed assets. Acquisition of equipment requiring installation. Modernization fixed assets. Reserve for repairs of fixed assets. Depreciation of fixed assets. Retirement of fixed assets. Acquisition of intangible assets. Depreciation of intangible assets. Audit procedures)
Audit of inventories (Goals and composition of an audit of inventories and accounting procedures. Criteria for obtaining audit evidence during an audit of inventories. Stages of collecting audit evidence. Methods for obtaining audit evidence. Planning an audit of inventories. Audit of the correctness of accounting for materials. Features of an audit in an organization accounting of inventories at accounting prices. Acquisition of inventories, the cost of which is expressed in foreign currency. Material costs. Transfer of raw materials for processing. Accounting for goods. Audit of production and sale of finished products. Inventory of inventories. Audit of reporting forms)
Audit of financial investments (Prerequisites for verification. Concept and classification of financial investments. Formation of initial cost. Audit of loans. Audit of bills. Audit of shares. Audit of contributions to the authorized capital of other organizations. Audit of information on financial investments in reporting)
Audit of expenses and income of an organization (Audit of expenses. Audit of work in progress accounting. Audit of settlements with customers and the procedure for determining revenue. Completed stages of work. Audit of financial results)
Audit of contractual relations (Purchase and sale agreements. Construction contracts. Donation agreements. Agency agreement. Agreements for research and development work. Loan agreements. Surety agreements)
Audit of payroll calculations (Goals and objectives of the audit of wage calculations. Preparation of working documentation for the audit. Methods for obtaining audit evidence. Planning the scope of the audit. Accrual and payment of wages. Deductions from wages. Audit of wage payments. Providing leave. Unified social tax, pension contributions fund and insurance fund. Payment of benefits for temporary disability. Dismissal of employees. Audit of other issues regarding accruals and payments to the organization’s personnel)
Audit of settlements with accountable persons (Goals and objectives of the audit of settlements with accountable persons. Audit of accounting of settlements with accountable persons. Payment for business trips)
Audit of authorized capital and settlements with founders (Goals and objectives of the audit of the authorized capital. Audit program of the authorized (share) capital. The influence of the organizational and legal form on the responsibility of the founders. Basic legislative aspects of regulating the formation of the authorized (share) capital. Issue of shares. Audit of settlements with founders. Payment of dividends)
Audit of income tax calculations (Goals and objectives of the audit. Recommendations on the organization and methodology for verifying income tax expenses and obligations to the budget at various stages of the audit. Risk assessment. Determination of permissible error (level of materiality). Analysis of accounting policies. Generalization and assessment of audit results. Classification of violations by income tax. Documentation of audit results)
Literature

Topic 5. AUDIT ORGANIZATION

5.1. Stages of an audit

In general, the stages of the audit can be presented in the following form.

Planning (preliminary stage):

1) getting to know the client:

a) understanding the activities of an economic entity;

b) testing the accounting system;

c) testing of the internal control system;

2) calculation of the level of materiality and acceptable audit risk;

3) work on the organization of the audit;

4) development and coordination of the general plan and audit program;

5) signing an audit contract.

Collection of audit evidence (working stage):

1) obtaining appropriate audit evidence;

2) conducting a detailed set of internal control tests;

3) substantive procedures:

a) detailed tests;

b) analytical procedures;

c) evaluation of forecast information;

4) clarification of the acceptable level of audit risk, materiality;

5) documenting audit procedures.

Completion of the audit (final stage):

1) completion of the preparation of working documentation;

2) informing the management of the audited entity about the identified violations in the accounting system;

3) calculation of the degree of influence of the distortions identified and uncorrected by the audited entity on the reliability of the financial (accounting) statements;

4) formation of the auditor's opinion and preparation of final documents:

a) preparing a report for the audited entity;

b) preparation and presentation of the auditor's report;

5) signing the act of acceptance and delivery of the work performed.

5.2. Audit planning

Audit planning issues are discussed in the Federal Auditing Standards, which apply primarily to audits that the auditor has been conducting for more than a year in relation to this audited entity. The purpose of the Federal Auditing Standards is to establish general requirements and provide guidance for planning an audit of financial statements. To conduct an audit during the first year, the auditor is required to expand the planning process to include matters other than those specified in this rule (standard).

The auditor's planning of his work helps ensure that important areas of the audit are given the necessary attention, so that potential problems are identified and the work is performed at optimal cost, quality and in a timely manner. Planning allows you to effectively distribute the work among the members of the group of specialists involved in the audit, as well as coordinate such work.

The time spent on planning work depends on the scope of the audited entity, the complexity of the audit, the auditor's experience with this entity, as well as knowledge of the features of its activities.

Obtaining information about the activities of the audited entity is an important part of work planning, helping the auditor to identify events, transactions and other features that may have a significant impact on the financial (accounting) statements.

The auditor has the right to discuss certain sections of the general audit plan and certain audit procedures with employees, as well as with members of the board of directors and members of the audit committee of the audited entity in order to increase the effectiveness of the audit and coordinate audit procedures with the work of the audited entity's personnel. At the same time, the auditor is responsible for the correct and complete development of the overall plan and audit program.

The auditor's planning of his work is carried out continuously throughout the duration of the audit engagement due to changing circumstances or unexpected results obtained during the performance of audit procedures.

5.3. General audit plan

The auditor needs to develop and document the overall audit plan, describing in it the expected scope and procedure for the audit. The overall audit plan should be detailed enough to guide the development of the audit program. At the same time, the form and content of the general audit plan may vary depending on the scope and specifics of the audited entity, the complexity of the audit and the specific methods used by the auditor.

In developing the overall audit plan, the auditor should consider:

▪ activities of the audited entity;

▪ the nature of the accounting and internal control system;

▪ expected level of risk and materiality;

▪ nature, timing and scope of procedures;

▪ coordination and direction of work, ongoing monitoring and verification of work performed;

▪ other aspects.

Based on the results of studying information about the client, an audit strategy is developed, that is, what exactly should be checked and how. The areas significant for the audit are determined, as well as those accounting accounts, transactions that the client does not have or, according to the initial impression, seem to be of little significance (not significant) for the audit and may not be checked.

The balance sheet items and reporting indicators are determined, during the audit of which their composition, structure should be analyzed, the factors that influenced their change compared to the previous period or the planned level, etc., should be identified and evaluated.

The areas significant for the audit are primarily those for which the value of balances (balances) and turnovers on accounting accounts is the most significant in comparison with the selected materiality level.

The areas of little significance for the audit (not significant) may include those for which the client does not have transactions or has an extremely small volume, as well as those for which the value of balances (balances) and turnovers on accounting accounts is the least significant in comparison with the selected level of materiality.

Thus, the general plan should: be documented; contain the scope of the audit and the procedure for its implementation.

5.4. Audit program

In accordance with the Federal Auditing Standards, the preparation of an audit program is carried out on the basis of a general audit plan and is a detailed list of the content of audit procedures necessary to implement the audit plan.

The auditor needs to establish and document an audit program that defines the nature, timing and extent of the planned audit procedures needed to carry out the overall audit plan. Audit program - a set of instructions for the auditor performing the audit, as well as a means of monitoring and verifying the proper performance of the work. The audit program may also include verifiable assertions for the preparation of financial (accounting) statements for each of the areas of the audit and the time planned for the various areas or procedures of the audit.

In preparing the audit program, the auditor must take into account the assessments of inherent and control risk that he has obtained, as well as the required level of assurance to be provided in substantive procedures, the timing of tests of controls and substantive procedures, and the coordination of any assistance. , which is expected to be received from the audited entity, as well as the involvement of other auditors or experts. During the development of the audit program, consideration should be given to the issues identified in the audit plan.

The overall audit plan and audit program should be updated and revised as necessary during the course of the audit. Depending on changes in the conditions of the audit and the results of audit procedures, the audit program may be revised. The reasons and results of the changes are reflected in the working papers.

5.5. Audit contract

The preparation of the contract begins after a preliminary acquaintance with the activities of the economic entity and a decision on the possibility of providing audit services. The contract is concluded in accordance with the requirements of Ch. 28 and other norms of the Civil Code.

An audit agreement is an official document that regulates the relationship between the client and the auditor. In general terms, it is no different from ordinary contracts used in business, however, its essential feature is the tacit consideration of the interests of a third party (consumers of financial reporting information) when drawing up a contract.

Persons subject to audit are obliged to conclude, in cases directly provided for by the current legislation of the Russian Federation and regulations or international treaties, contracts for a mandatory audit with audit organizations. Failure to conclude or untimely conclusion of an agreement by a person subject to statutory audit should be considered as actions in order to evade statutory audit.

Audited persons are required not to take any action to restrict. In the text of the agreement, it is advisable to disclose the following main aspects and essential conditions:

1) the subject of the contract for the provision of audit services;

2) conditions for the provision of audit services;

3) the rights and obligations of the audit organization;

4) rights and obligations of an economic entity;

5) the cost and procedure for payment for audit services;

6) the responsibility of the parties and the procedure for resolving disputes.

The organization and calculation of the cost of audit services of specialists is one of the important factors in the effective work of an audit firm. The cost of the auditor's services depends on a certain amount of work. The term "audit scope" refers to the audit procedures that are considered necessary to achieve the audit objective under the circumstances. The procedures required for conducting an audit must be determined by the auditor, taking into account the federal rules (standards) of auditing, internal rules (standards) of auditing, applied in professional audit associations, of which he is a member, as well as the rules (standards) of auditing activities of the auditor. In addition to the rules (standards), when determining the scope of the audit, the auditor must take into account federal laws, other regulatory legal acts and, if necessary, the terms of the audit assignment and the requirements for preparing an opinion (Federal Audit Standard No. 1 "The purpose and basic principles of the financial (accounting) audit) reporting").

Auditing firms often include in the contract clauses on the provision of audit-related services to the client. At the same time, it must be remembered that part of the audit services (maintenance and restoration of accounting, preparation of financial statements and tax returns) is incompatible with conducting an audit at an economic entity that provides for the issuance of an audit report.

Separately, the contract provides for liability related to confidentiality. The list of confidential information not subject to disclosure should be included in the contract for the provision of audit services between the auditor and the person subject to audit. This list does not include information that, in accordance with the legislation of the Russian Federation, cannot be classified as confidential information (trade secret). The obligation to maintain confidentiality must be observed by the auditor even after the end of the relationship between him and the person being audited.

5.6. Study and evaluation of accounting and internal control systems during the audit

Tasks of assessing the system of accounting and internal control. During the audit, the auditor is obliged to understand the accounting system that is used in the economic entity he is checking, and at the same time to study and evaluate those controls on the basis of which he is going to determine the essence, scope and time costs of the proposed audit procedures. The scale and features of the internal control system, as well as the degree of their formalization, must correspond to the size of the economic entity and the characteristics of its activities. The auditor in the course of the audit must obtain sufficient assurance that the accounting system accurately reflects the economic activity of the audited economic entity. Features of the internal control system can contribute to the formation of such a conviction.

In the event that the auditor is convinced that he can rely on appropriate controls, he is able to perform audit procedures in less detail and (or) more selectively than he would otherwise do, and can also make changes to the essence of the audit procedures used. and the estimated time spent on their implementation.

Auditing organizations may decide to apply in their activities more gradations in assessing efficiency and reliability than the three above.

The study and evaluation of the features of the accounting system, the study and evaluation of the internal control system must be documented by audit organizations during the audit.

Serious shortcomings of the accounting system and the internal control system noted during the audit, as well as recommendations for their elimination, should be reflected in the written information (report) of the auditor to the management of the audited economic entity.

Testing the internal control system of the audited entity. The internal control system is a set of organizational measures, methods and procedures adopted by the management of the organization for the orderly and efficient conduct of business activities. The internal control system includes supervision and verification of:

▪ compliance with legal requirements;

▪ accuracy and completeness of accounting documentation;

▪ timely preparation of reliable financial statements;

▪ preventing errors and distortions;

▪ execution of orders and instructions;

▪ ensuring the safety of assets.

The auditor during the audit should take into account that the system of internal control of the economic entity should include:

1) an appropriate accounting system;

2) control environment;

3) individual controls.

The accounting system is a set of specific forms and methods that provide an opportunity for a given organization to keep records of its property and obligations by their continuous, documentary and interconnected reflection in accounting registers based on primary documents, i.e. to carry out accounting, and also generate financial statements.

The control environment is a concept that characterizes the general attitude, awareness and practical actions of the management of the audited organization aimed at establishing, maintaining and developing the internal control system in the organization. The control environment includes:

▪ style and basic principles of organization management;

▪ organizational structure of the organization;

▪ distribution of responsibilities and powers;

▪ personnel policy and practice;

▪ procedure for preparing financial statements;

▪ procedure for preparing internal reporting for management purposes;

▪ compliance with the requirements established by applicable legislation and external regulatory authorities.

Means of internal control - components of the internal control system established by the management of the organization in certain areas and areas of economic activity to ensure effective and reliable management of it.

The management of an economic entity is responsible for the development and actual implementation of the internal control system. It depends on him that the internal control system meets the size and specifics of the activity of the economic entity, functions regularly and efficiently.

The auditor is obliged to evaluate the system of internal control of an economic entity in at least the following three stages:

1) general familiarity with the internal control system;

2) initial assessment of the reliability of the internal control system;

3) confirmation of the reliability of the assessment of the internal control system.

An assessment of the reliability of the control environment is one of the factors that should be taken into account in determining audit risk. In this case, three gradations of the degree of its reliability are used: high, medium, low. When describing the internal control system in an organization that, in the auditor's opinion, belongs to small businesses, it is necessary to take into account the specific features of such entities. The general assumption is that the auditor's confidence in the effectiveness of the internal control system should generally be lower than for medium and large organizations.

Documentation of the study and evaluation of the internal control system for small businesses can be carried out in a simplified form compared to documenting medium and large organizations.

For these subjects, it is possible to limit themselves to describing the results of a general acquaintance with the internal control system or to describe the results of a general acquaintance with the internal control system and assess the reliability of the control environment.

During the initial audit, the client should receive documents regulating its accounting policy and accounting system. The necessary information can also be obtained by oral questioning and written explanations. In a recurring audit, the client must either provide information about changes in accounting policies and accounting systems compared to the period audited in the previous audit, or confirm that there have been no changes.

As a result of the study of accounting and internal control systems, as well as tests of controls, the auditor can understand what weaknesses exist in these systems. The auditor, within a reasonable time, should notify the management at the appropriate level of the material deficiencies identified by him in the structure or functioning of the accounting and internal control systems. Typically, management is informed of significant deficiencies in writing. However, if the auditor believes that verbal communication is more appropriate, such communication should be reflected in the auditor's working papers. It is important to note in the report that only those deficiencies that became known to the auditor during the audit are presented, and also that the audit is not intended to determine the full effectiveness of accounting and internal control systems for management purposes.

5.7. Applicability of the going concern assumption

To assess the ability of the audited entity to continue its activities in the foreseeable future, the auditor is recommended to use the Federal Auditing Standard No. 11 "Applicability of the Assumption of Business Continuity of the Audited Entity". The assumption of business continuity is the main principle of preparing financial (accounting) statements. It generally assumes that the entity will continue in business for the 12 months of the year following the reporting year and has no intention or need to liquidate, cease operations or apply for protection from creditors. Assets and liabilities are accounted for on the basis that the entity being audited will be able to meet its obligations and realize its assets in the normal course of business.

The responsibility of the entity's management is to assess the entity's ability to continue as a going concern, even if the applicable financial (accounting) reporting procedures do not explicitly require it to do so.

If the audited entity has a long track record of profitable operations and easy access to financial resources, management can make an assessment without conducting a detailed analysis.

The auditor may have doubts about the applicability of the going concern assumption when considering financial (accounting) statements or when performing other audit procedures.

In accordance with the standard, the following groups of signs are distinguished, on the basis of which there may be doubt about the applicability of the going concern assumption:

1) financial features:

▪ negative net assets or failure to meet established requirements in relation to net assets;

▪ borrowed funds, the repayment period of which is approaching, in the absence of a real prospect of repayment or extension of the loan term, or the unreasonable use of short-term loans to finance long-term assets;

▪ changing the scheme of payment for goods (work performed, services rendered) to suppliers on the terms of a commercial loan or installment payment compared to settlements upon delivery of goods (work performed, services rendered);

▪ significant deviation of the values of the main ratios characterizing the financial position of the audited entity from normal (ordinary) values;

▪ failure to repay accounts payable in due time;

▪ failure to secure financing for business development or other important investments;

▪ significant losses from core activities;

▪ difficulties in complying with the terms of the loan agreement;

▪ arrears in payment or termination of payment of dividends;

▪ economically unsustainable debt obligations;

▪ signs of bankruptcy established by the legislation of the Russian Federation;

2) production features:

▪ dismissal of key management personnel without proper replacement;

▪ loss of a market, license or key supplier;

▪ problems with labor resources or shortages of significant means of production;

▪ significant dependence on the successful completion of a specific project;

▪ a significant volume of sales of raw materials and supplies, comparable to or exceeding the volume of revenue from the sale of products (works, services);

3) other signs:

▪ failure to comply with the requirements regarding the formation of the authorized capital of the audited entity established by the legislation of the Russian Federation;

▪ legal claims against the audited entity, which are in the process of consideration and may, if the plaintiff is successful, result in a court decision that is not feasible for this entity;

▪ changes in legislation or changes in the political situation.

This list of features is not exhaustive. In addition, the presence of one or more features is not always sufficient evidence of the inapplicability of the going concern assumption in the preparation of the financial (accounting) statements of the audited entity.

The auditor cannot predict future events or conditions that could cause the entity to cease as a going concern, so the absence of any mention of going concern uncertainties in the auditor's report cannot be taken as a guarantee of the entity's ability to continue as a going concern.

The auditor is not required to develop procedures (other than making a request to the entity) to test for factors that cast significant doubt on the entity's ability to continue as a going concern and beyond a period of at least 12 months from the reporting date. If such factors are identified, the auditor should:

▪ review the audited entity's plans for future operations based on an assessment of its going concern assumption;

▪ by performing the necessary audit procedures, collect reliable audit evidence in order to confirm or refute the presence of factors of material uncertainty, including considering the consequences of any plans of the audited entity and possible mitigating circumstances;

▪ require the management of the audited entity to provide written information regarding their plans for future activities.

Based on the audit evidence obtained, the auditor should determine whether, in accordance with his or her professional judgment, a material uncertainty exists related to conditions and events that, individually or in the aggregate, cast significant doubt on the entity's ability to continue as a going concern.

5.8. Using the work of an expert

The decision to use the work of an expert in the audit is made by the audit organization based on the nature and complexity of the circumstances to be investigated, the level of their materiality, as well as the appropriateness, possibility and reliability of other audit procedures in relation to these circumstances.

An expert is recognized as a specialist who is not on the staff of this audit organization and has sufficient knowledge and (or) experience in a certain area (on a certain issue) other than accounting and auditing, and who gives an opinion on an issue related to this area. As an expert, an audit organization can use the work of a specialized organization - a legal entity.

The expert whose work the audit organization uses in conducting the audit should have:

1) relevant qualifications, as a rule, confirmed by appropriate documents (qualification certificate, license, diploma, etc.);

2) relevant experience and reputation in the field, in which the audit organization intends to obtain a conclusion, as a rule, confirmed by relevant reviews, recommendations, publications, references, etc.

The expert whose work the firm employs in conducting an audit must be objective. An audit firm generally should not use the work of an expert in conducting an audit if:

1) an expert - an individual is the main or predominant founder (participant) or head of an economic entity in respect of which the audit organization conducts an audit, or who is closely related or related to the indicated persons (parents, spouses, brothers, sisters, sons, daughters, as well as brothers, sisters, parents and children of spouses), or other official or staff member of the economic entity in respect of which the audit organization conducts an audit;

2) an expert - a legal entity is the main or predominant founder (participant), creditor, insurer of the economic entity in respect of which the audit organization conducts an audit, or the economic entity in respect of which the audit organization conducts an audit, is the main or predominant founder (participant) of the expert - legal entity. If, after the appointment of an expert, the circumstances specified in this paragraph arose or became known, the audit organization must conduct additional audit procedures to ensure the objectivity of the expert's opinion, or appoint another expert.

An audit organization may use the work of an expert when conducting an audit only with the consent of the economic entity in respect of which this organization conducts an audit. The refusal of an economic entity to use the work of an expert must be made in writing. In the event of such a refusal, the audit organization considers the issue of preparing an audit report based on the results of the audit, which is different from unconditionally positive. The audit organization uses the work of an expert when conducting an audit on the basis of a paid services agreement concluded between an economic entity in respect of which the audit organization conducts an audit and an expert or between an audit firm and an expert.

The expert presents the results of his work in the form of a conclusion (report, calculation, etc.) in writing. The expert opinion should, as a rule, consist of three parts: introductory, research and conclusions and be provided in at least two copies, one of which is submitted to the economic entity in respect of which the audit organization conducts an audit, and the second - to the audit organization.

The expert opinion is subject to inclusion in the working documentation of the audit organization. If, in an exceptional case, the expert gives oral explanations, then such explanations should be reflected by the audit organization in its working documentation.

The use of an expert's work in an audit, including reference to such work in an auditor's report, does not remove responsibility for the audit report from the audit organization that prepared it.

An indicative list of work for which the audit organization may need to use the work of an expert:

1) assessment of certain types of property (land, buildings, machinery and equipment, works of art, precious stones, etc.);

2) determination of the quantity and (or) condition of property (mineral reserves in deposits, service life of machinery and equipment, etc.);

3) making calculations using special techniques and methods (actuarial valuations, etc.);

4) measurement of the volume of work performed and work to be performed under outstanding contracts, for the purposes of recognition of the implementation (construction, exploration, design, etc.);

5) legal assessment and interpretation of contracts, constituent documents, normative acts.

Authors: Erofeeva V.A., Piskunov V.A., Bityukova T.A.

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