The Risk-based Financial Statement Audit –
Client Acceptance, Audit Planning,
Supervision and Monitoring
Audit Evidence and Documentation
Risk Response
Conclusion &
Reporting
Risk-based Audit Process
Preliminary Engagement Activities
Responding to assessed
risks on financial
statements level
Planning an Audit
Considering materiality
and audit risk
Responding to assessed
risks on assertions level
Extent of testing
Understanding the entity
& its environment
(including internal controls)
Identify & assess risks of material
misstatements
Completing the audit &
forming an opinion on the financial
statements
Frauds, errors, and noncompliance with laws &
regulations
Considering Other Specific Audit
Areas
Audit Quality
Issuing the
auditor’s report
Post-audit responsibilities
including final
assembly of audit files
Professional Judgment
Professional Skepticism
Risk Assessment
The Risk-based Financial Statement Audit –
Client Acceptance, Audit Planning,
Supervision and Monitoring
To
accept/continue
or not?
▪
▪
▪
▪
Understanding client’s business &industry
YOUR competence
YOUR independence
YOUR capability to serve the client
The PROSPECTIVE CLIENT’S
integrity
New client/new
engagement
Identify independence threats
Check your resources & client auditability.
Articles, inquiry, previous auditor (RID)
Use of acceptable FRF
Request for a change in engagement?
Reasonable
Unreasonable
Stop the old
and start the
new
Continue the
old; if not
allowed,
withdraw
Agreement of management on audit premise
Preconditions?
Engagement letter
Agree terms of
engagement
Recurring audit
Should I send a new one every year?
Audit of components
Should I send a separate one to each?
Audited FS
Unaudited FS
Evaluated by the
auditor
Audit opinion
4
Unaudited FS
ASSERTIONS
TRANSACTIONS
• Completeness
• Occurrence
• Cut off
• Accuracy
• Classification
Classes of transactions
& events and related
disclosures
Account balances and
related disclosures
• Occurrence • Completeness • Existence
• Completeness • Existence
• Rights and obligations
• Rights and obligations
• Accuracy
• Completeness
• Valuation and allocation
BALANCES
• Cut
off
• Accuracy, valuation
and allocation
• Classification
• Classification
• Presentation
• Presentation
PRESENTATION
AND
DISCLOSURE
Audited FS
Evaluated by
the auditor
• Completeness
• Occurrence
• Classification and
understandability
• Accuracy and valuation
A
U
D
I
T
P
R
O
C
E
D
U
R
E
S
Audit opinion
RAP
TOC
ST
Inquiry
a
a
a
Inspection
a
a
a
Observation
a
a
a
Analytical procedures
a
a
Recalculation
a
Reperformance
a
Confirmation
a
Accounting records
•
•
•
•
•
Journals, Ledgers and Worksheets
Checks and records of EFTs
Invoices
Contracts
Other adjustments not reflected in
formal journal entries
• Spreadsheets supporting cost
allocations, etc.
A
U
D
I
T
Other information
•
•
•
•
•
Minutes of meetings
Confirmation from 3rd parties
Analyst report
Benchmark information
Information obtained from inquiry,
observation, and inspection
AUDIT DOCUMENTATION
E
V
I
D
E
N
C
E
Audit files:
Permanent
Temporary
Assembly:
60 days from
audit report
date
Retention:
No shorter
than
7 years
The Risk-based Financial Statement Audit –
Client Acceptance, Audit Planning,
Supervision and Monitoring
AUDIT PLANNING
Coordination | Assignment of work | Direction and supervision | Manage the audit | Attention to important areas | Potential problems
Identifying and assessing
ROMM
Establishing overall
overall
Establishing
audit
strategy
audit strategy
Developingan
anAudit
Audit Plan
Developing
Plan
Inquire, Inspect, Observe,
Analytical Procedures
M
3
Obtaining an understanding of
the entity & its environment,
including internal controls
RAP
Affected by both the size and/ nature
of a misstatement
Considering materiality
Identifying and assessing RMM
Applying the audit risk model
Immaterial if trivial & inconsequential
Must be considered by the auditor in
both the PLANNING and
COMPLETION phases
Direction, Supervision,
Review
AUDIT PLANNING
Coordination | Assignment of work | Direction and supervision | Manage the audit | Attention to important areas | Potential problems
Identifying and assessing
ROMM
Overall
Performance
Developingan
anAudit
Audit
Plan
Developing
Plan
materiality
materiality
Establishing overall
overall
Establishing
audit
strategy
audit strategy
Other terms
General materiality
Inquire, Inspect, Observe,
level; planning
Analytical Procedures
M
3
Obtaining an understanding of
the entity & its environment,
including internal controls
Considering materiality
materiality
RAP
Nature/definition
Smallest aggregate
amount of
Affected by both the size and/ nature
misstatement
of a misstatement
to all FS
Immaterial if trivial &applicable
inconsequential
Must be considered by the auditor in
both the PLANNING and
COMPLETION phases
Tolerable
misstatement;
scoping materiality
Individual
materiality
Amount less than
OM. Calculated as
a certain
percentage of OM
in order to capture
any uncorrected
misstatements.
Amount set by the
auditor for
particular/specific
classes of
transactions,
account balances,
or disclosures
Importance/use
Helps determine
whether the PAJEs
are significant
Used in
determining
(scoping) FS line
items to be tested.
Used for specific
items that the
auditor deems to
need its own
materiality
consideration
Illustration
Benchmark x %
OM x %
Where % is 100%Haircut or Cushion
PM x %
Identifying and assessing RMM
Applying the audit risk model
Specific
Direction, Supervision,
materiality
Review
AUDIT PLANNING
Coordination | Assignment of work | Direction and supervision | Manage the audit | Attention to important areas | Potential problems
Identifying and assessing
ROMM
Establishing overall
overall
Establishing
audit
strategy
audit strategy
Direction, Supervision,
Review
Developingan
anAudit
Audit Plan
Developing
Plan
Inquire, Inspect, Observe,
Analytical Procedures
M
3
Obtaining an understanding of
the entity & its environment,
including internal controls
RAP
Affected by both the size and/ nature
of a misstatement
Considering materiality
Immaterial if trivial & inconsequential
Must be considered by the auditor in
both the PLANNING and
COMPLETION phases
FS Level
Control risk
Identifying and assessing RMM
Assertion level
Applying the audit risk model
Inherent
risk
High
Medium
Low
High
Lowest
Lower
Medium
Medium
Lower
Medium
Higher
Low
Medium
Higher
Highest
AUDIT PLANNING
Coordination | Assignment of work | Direction and supervision | Manage the audit | Attention to important areas | Potential problems
Identifying and assessing
ROMM
Establishing overall
overall
Establishing
audit
strategy
audit strategy
Developingan
anAudit
Audit Plan
Developing
Plan
Direction, Supervision,
Review
Efficient and effective audit.
P
S
A
3
0
0
The auditor shall
establish an overall
overall
audit
strategythat
thatsets
sets
audit strategy
the scope,
timingand
and
scope, timing
direction
theaudit,
audit,
direction ofofthe
and that guides the
development of the
audit
plan.
audit plan.
Audit strategy vs
audit plan?
Audit Strategy – sets
out in GENERAL terms
how the audit is to be
conducted and sets the
scope, timing, and
direction of the audit.
To establish audit
strategy, consider:
1. Characteristics of
the engagement
2. Reporting objectives
of the engagement
3. Factors significant in
directing ET
4. Results of PEA
5. Nature, timing, and
extent of resources
FRF used? Industry specific requirements? Coverage (locations, components)?
Reporting frequency and deadlines? Expected communications?
Materiality? High RMM areas? Substantive or nonsubstantive approach?
Selection of audit team? Is EQCR needed? Are experts needed? How will budget
be affected?
Scope: What activities will be covered?
Timing: When will audit work be
performed?
Direction: What are the focal areas?
Resources: What resources are needed?
Audit Plan – contains the
detailed responses to the
auditor’s risk assessment and
determines how the audit will be
performed at the assertion level.
Nature
Timing
Extent
RAP
FAP
Others
AUDIT PLANNING
Coordination | Assignment of work | Direction and supervision | Manage the audit | Attention to important areas | Potential problems
Identifying and assessing
ROMM
Audit Plan – contains the
detailed responses to the
auditor’s risk assessment and
determines how the audit will be
performed at the assertion level.
Establishing overall
overall
Establishing
audit
strategy
audit strategy
Nature
Timing
Extent
RAP
FAP
Other Audit
Procedures
Sets out in broad terms the planned audit procedures.
Audit Program – contains a detailed set of instructions to
assistants involved in the audit.
Developingan
anAudit
Audit Plan
Plan
Developing
Direction, Supervision,
Supervision,
Direction,
Review
Review
Affected by:
1. Size and complexity
of the entity
2. Area of the audit
3. Assessed RMM
4. Capabilities and
competence of team
members
OTHER AUDIT PLANNING CONSIDERATIONS
Use of service organization
1.
2.
3.
Understand services relevant to the audit,
and the controls in place.
Determine extent of reliance on service
auditor’s report
a. Type 1 - description and design
b. Type 2 - description, design, and
operating effectiveness
No reference to the service auditor unless
auditor’s opinion is modified.
Audit of Group FS
1.
2.
Determine whether to act as auditor of
group FS
Division of responsibility with other
auditor(s) is not allowed
Use of an auditor’s expert
1.
2.
3.
4.
Determine need for expert
Evaluate adequacy of expert’s work,
including findings and conclusions,
assumptions used, and sources of data
Determine if any further audit work is
required.
No reference to work of expert, unless
opinion is modified
Let’s now go to the questions!
13
1. Before accepting an audit engagement, a successor auditor should
make specific inquiries of the predecessor auditor regarding
RID
a. The degree of cooperation the predecessor received concerning
the inquiry of the client’s lawyer
b. The predecessor’s evaluation of matters of continuing accounting
significance
c. Disagreements the predecessor had with the client concerning
auditing procedures and accounting principles
d. The predecessor’s assessments of inherent risk and judgments
about materiality
2. Which of the following factors most likely would cause a CPA to not
accept a new audit engagement?
a. The CPA lacks an understanding of the prospective client's
operations and industry
b. The prospective client is unwilling to make all financial records
available to the CPA
c. The prospective client has already completed its physical
inventory count
d. The CPA is unable to review the predecessor auditor's audit
documentation
3. The auditor should design the written audit program so that
a. Each account balance will be tested under either tests of controls
or tests of transactions
b. The audit procedures selected will achieve specific audit
objectives
c. All material transactions will be selected for substantive testing
d. Substantive tests prior to the balance sheet date will be minimized
4. The following are considered by a CPA firm in deciding whether to
accept a new client, except
a.
b.
c.
d.
The client’s financial ability
The client’s probability of achieving an unqualified opinion
The client’s standing in the business community
The client’s relations with its previous CPA firm
5. The in-charge auditor most likely would have a supervisory
responsibility to explain to the staff assistants
a. What benefits may be attained by the assistants' adherence to
established time budgets
b. How the results of various auditing procedures performed by the
assistants should be evaluated
c. That fraud is not to be reported to those charged with governance
d. Why certain documents are being transferred from the current file
to the permanent file
6. As the acceptable level of detection risk decreases, the assurance
directly provided from
a.
b.
c.
d.
Tests of controls should decrease
Tests of controls should increase
Substantive tests should increase
Substantive tests should decrease
7. Which of the following factors most likely would lead a CPA to
conclude that a potential audit engagement should be rejected?
a. Management has a reputation for consulting with several
accounting firms about significant accounting issues
b. It is unlikely that sufficient appropriate evidence is available to
support an opinion on the financial statements
c. Internal control activities requiring the segregation of duties are
subject to management override
d. The details of most recorded transactions are not available after a
specified period of time
8. In relation to audit planning, the auditor should document the
following:
a.
b.
c.
d.
The overall audit strategy
The detailed audit plan
Significant changes made during the audit engagement
All of the above
9. An auditor should obtain sufficient knowledge of an entity's
information system relevant to financial reporting to understand the:
a.
b.
c.
d.
Safeguards used to limit access to computer facilities
Process used to prepare significant accounting estimates
Procedures used to assure proper authorization of transactions
Policies used to detect the concealment of fraud
10. In using the work of a specialist, an auditor of a non-issuer may
refer to the specialist in the auditor's report if, as a result of the
specialist's findings, the auditor
a. Becomes aware of conditions causing substantial doubt about the
entity's ability to continue as a going concern
b. Desires to disclose the specialist's findings, which imply that a more
thorough audit was performed
c. Discovers significant deficiencies in the design of the entity's
internal control that management does not correct
d. Is able to corroborate another specialist's earlier findings that were
consistent with management's representations
11. An auditor is required to establish an understanding with a client
regarding the services to be performed for each engagement. This
understanding generally includes
a. The auditor’s responsibility for ensuring that the audit committee is
aware of any significant deficiencies in internal control that come to
the auditor’s attention
Expected communications
b. The auditor’s responsibility for determining preliminary judgment
about materiality and audit risk factors
c. Management’s responsibility for errors and the illegal activities of
employees that may cause material misstatement
d. Management’s responsibility for providing the auditor with an
assessment of the risk of material misstatement due to fraud
12. The work of internal auditors may affect the independent auditor’s:
I. Procedures performed in obtaining an understanding of internal
control;
II. Procedures performed in assessing the risk of material
misstatement;
III. Substantive procedures performed in gathering direct evidence.
a.
b.
c.
d.
I, II, and III
II and Ill only
I and II only
I and III only
13. If a change in the type of engagement from higher to lower level of
assurance is not justified, the auditor should
a. Qualify the report on the original engagement
b. Continue with the revised engagement, but make explicit reference
about the original engagement
c. Refuse to agree to management’s request on the change of
engagement and continue with the original engagement
d. Withdraw from the engagement
14. In connection with the examination of financial statements, an
independent auditor could be responsible for failure to detect a
material fraud if
a. Statistical sampling techniques were not used on the audit
engagement
b. The fraud was perpetrated by one client employee, who
circumvented the existing internal controls
c. Accountants performing important parts of the work failed to
discover a close relationship between the treasurer and the cashier
d. The auditor planned the work in a hasty and inefficient manner
15. A retail entity uses electronic data interchange (EDI) in executing
and recording most of its purchase transactions. The entity's auditor
recognizes that the documentation of the transactions will be retained
for only a short period of time. To compensate for this limitation, the
auditor most likely would
a. Increase the sample of EDI transactions to be selected for cutoff
tests
b. Plan to make a 100% count of the entity's inventory at or near the
year-end
c. Decrease the assessed level of control risk for the existence or
occurrence assertions
d. Perform tests several times during the year, rather than only at
year-end
16. Reasons for discontinuing clients might include the following,
except
a. Client need for specialized services the current audit firm is unable
or unwilling to provide
b. Inability to negotiate an acceptable increase in the audit fee
c. Difficulty in working with client personnel
d. Evidence indicating a client’s management has integrity
17. Which of the following is required documentation in an audit in
accordance with generally accepted auditing standards?
a. An internal control questionnaire identifying controls that assure
specific objectives will be achieved
b. An audit plan setting forth in detail the procedures necessary to
accomplish the engagement's objectives
c. A flowchart or narrative of the information system relevant to
financial reporting describing the recording and classification of
transactions for financial reporting
d. A planning memorandum establishing the timing of the audit
procedures and coordinating the assistance of entity personnel
18. Which of the following is not considered by the CPA when he
makes an overall audit plan?
a. Identification of complex accounting areas including those involving
accounting estimates.
b. The nature and timing of reports and other communication with the
entity that are expected under the engagement.
c. The effect of information technology on the audit.
d. The content of the representation letter.
19. Which of the following matters generally is included in an auditor's
engagement letter?
a. The auditor's responsibility to search for significant internal control
deficiencies
b. The factors to be considered in setting preliminary judgments about
materiality
c. Management's vicarious liability for illegal acts committed by its
employees
d. Management's responsibility for the entity's compliance with laws
and regulations
20. Is there a need to send a new engagement letter every year?
a. Definitely yes
b. Definitely no
c. No need to send new engagement letter every year except when
there are revisions in the agreement or in the major parties to the
agreement
d. There is a need to send a new engagement letter every year
especially if there are mutual understandings.
21. The existence of audit risk is recognized by the statement in the
auditor's standard report that the
a. Audit includes examining, on a test basis, evidence supporting the
amounts and disclosures in the financial statements
b. Auditor obtains reasonable assurance about whether the financial
statements are free of material misstatement
c. Financial statements are presented fairly, in all material respects, in
conformity with GAAP
d. Auditor is responsible for expressing an opinion on the financial
statements, which are the responsibility of management.
22. Which of the following procedures would an auditor most likely
perform in planning a financial statement audit?
a. Inquiring of the client's legal counsel concerning pending litigation
b. Searching for unauthorized transactions that may aid in detecting
unrecorded liabilities
c. Comparing the financial statements to anticipated results
d. Examining computer generated exception reports to verify the
effectiveness of internal controls
23. The element of the audit planning process most likely to be
agreed upon with the client before implementation of the audit
strategy is the determination of the
a. Procedures to be undertaken to discover litigation, claims, and
assessments
b. Evidence to be gathered to provide a sufficient basis for the
auditor’s opinion
c. Pending legal matters to be included in the inquiry of the client’s
attorney
d. Timing of inventory observation procedures to be performed
24. The audit program usually cannot be finalized until the
a. Engagement letter has been signed by the auditor and the client
b. Search for unrecorded liabilities has been performed and
documented
c. Reportable conditions have been communicated to the audit
committee of the board of directors
d. Consideration of the entity’s internal control has been completed
25. This is a listing of all the things which the auditor will use to gather
sufficient appropriate audit evidence:
a.
b.
c.
d.
Audit plan
Audit program
Audit risk model
Audit procedure
26.This refers to the development of a general strategy and a detailed
approach for the expected nature, timing and extent of audit refers to
a.
b.
c.
d.
Audit planning
Supervision
Pre-engagement
Direction
27. What is the objective of an audit team during the planning stage?
a.
b.
c.
d.
To determine the scope of the audit procedures to be performed
To be able to minimize the risk of material misstatement
To be able to determine the extent of tests of controls
To be able to produce the time budget
28. In obtaining an understanding of the entity and its environment,
including its internal control, an auditor is required to obtain
knowledge about the
a. Consistency with which the internal controls are currently being
applied
b. Controls related to each principal transaction class and account
balance
c. Design of relevant internal controls pertaining to financial reporting
in each of the five internal control components
d. Effectiveness of the internal controls that have been implemented
29. This type of materiality is used in scoping in and out-scoping line
items to be audited.
a.
b.
c.
d.
Performance Materiality
Overall Materiality
Account Balance Materiality
Planning Materiality
30. In determining the overall materiality, which of the following is the
best choice for the audit engagement?
a.
b.
c.
d.
Lowest materiality
Highest materiality
Either lowest or highest, depending on the audit team
None of the choices
31. Consider the following statements:
1. Materiality is directly related to audit risk; the more material the
account balance or transaction, the higher is the audit risk needed
hence, more substantive tests and vice versa;
2. Materiality is directly related to detection risk; the more material
the account balance or transaction is, the lower the detection risk
is present.
a.
b.
c.
d.
Both statements are correct
Both statements are incorrect
Only one statement is correct
Only one statement is incorrect
32. When the auditors allocate the preliminary judgment about
materiality to account balances, the materiality allocated to any given
account balance is referred to as
a.
b.
c.
d.
Tolerable misstatement
The materiality range
Tolerable materiality
The error range
33. When a CPA is the auditor of a parent entity and also the auditor
of its subsidiary, branch or division (component), which of the
following factors need not be considered in deciding whether to send
a separate engagement letter to the component?
a.
b.
c.
d.
Number of reports to be prepared during the peak audit season
Whether a separate audit report is to issued on the component
Legal requirements
Who appoints the auditor of the component
34. Analytical procedures used in planning an audit should focus on
a. Assessing the adequacy of the available evidence
b. Providing assurance that potential material misstatements will be
identified
c. Enhancing the auditor’s understanding of the client’s business
d. Reducing the scope of tests of controls, and substantive tests
35. If the auditor anticipates reliance on the client’s internal controls, the
auditor would
a. Eliminate the need for performance of substantive tests
b. No longer perform tests of controls and proceed immediately to
substantive tests
c. Perform tests of controls and increase the amount of substantive tests
d. Test controls and use the results of testing as a basis for determining
the nature, extent and timing of substantive tests
36. If a change in the type of engagement from higher to lower level of
assurance is reasonably justified, the report based on the revised
engagement
a. Should refer to the original engagement in a separate paragraph
preceding the opinion paragraph
b. Should always refer to any procedures that may have been performed
in the original engagement
c. Should qualify the opinion due to a scope limitation
d. Omits reference to the original engagement
37. On the basis of audit evidence gathered and evaluated, an auditor
decides to increase the assessed risk of material misstatement from that
originally planned. To achieve an overall audit risk level that is
substantially the same as the planned audit risk level, the auditor would:
a.
b.
c.
d.
Increase inherent risk
Decrease detection risk
Increase materiality levels
Decrease substantive testing
38. Of the following nonfinancial information, what would an auditor most
likely consider in performing analytical procedures during the planning
phase of an audit?
a.
b.
c.
d.
Turnover of personnel in the accounting department
Square footage of selling space
Management's plans to repurchase stock
Objectivity of audit committee members
39. In designing audit programs, an auditor should establish specific audit
objectives that related primarily to the
a.
b.
c.
d.
Selected audit techniques
Cost-benefit of gathering evidence
Timing of audit procedures
Financial statement assertions
40. In planning an audit of a new client, an auditor most likely would
consider the methods used to process accounting information because
such methods
a.
b.
c.
d.
Affect the auditor's preliminary judgment about materiality levels
Influence the design of internal control
Determine the auditor's acceptable level of audit risk
Assist in evaluating the planned audit objectives
41. Holding other planning consideration equal, a decrease in the amount
of misstatement in a class of transactions that an auditor could tolerate
most likely would cause the auditor to
a. Decrease the extent of auditing procedures to be applied to the class of
transactions
b. Perform the planned auditing procedures closer to the balance sheet
date
c. Apply the planned substantive tests prior to the balance sheet date
d. Increase the assessed level of control risk for relevant financial
statements assertions
42. Which of the following procedures would an auditor least likely perform
in planning a financial statement audit?
a. Coordinating the assistance of entity personnel in data preparation
b. Selecting a sample of vendor’s invoices for comparison to receiving
reports
c. Reading the current year’s interim financial statements
d. Discussing matters that may affect the audit with firm personnel
responsible for non-audit services to the entity
43. The establishment of the overall audit strategy involves
a. Considering the important factors that will determine the focus of the
engagement team’s efforts
b. Determining the characteristics of the engagement that defines its
scope
c. Ascertaining the reporting objectives of the engagement to plan the
timing of the audit and the nature of the communications required
d. All of the answers
44. Which of the following auditor concerns most likely could be so serious
that the auditor concludes that a financial statement audit cannot be
performed?
a. Management fails to modify prescribed internal controls for changes in
information technology
b. Internal control activities requiring segregation of duties are rarely
monitored by management
c. Management is dominated by one person who is also the majority
stockholder
d. There is a substantial risk of intentional misapplication of accounting
principles
45. In allocating materiality, most practitioners choose to allocate to
a.
b.
c.
d.
Other comprehensive income accounts
Equity accounts
Income statement accounts
Balance sheet accounts
46. The following factors affect the inherent risk at the financial statement
level, except
a.
b.
c.
d.
Management integrity
Management characteristics
Operating characteristics
Systemic characteristics
47. Risk assessment procedures include the following, except
a.
b.
c.
d.
Confirmation of accounts receivable
Observation and inspection
Analytical procedures
Inquiries of management
48. Which of the following factors most likely would influence an auditor's
determination of the auditability of an entity's financial statements?
a.
b.
c.
d.
The complexity of the information system relevant to financial reporting
The operating effectiveness of controls
The existence of related party transactions
The adequacy of the accounting records
49. Which of the following statements would least likely appear in an
auditor's engagement letter?
a. After performing our preliminary analytical procedures we will discuss
with you the other procedures we consider necessary to complete the
engagement
b. Our engagement is subject to the risk that material errors or fraud,
including defalcations, if they exist, will not be detected
c. During the course of our audit we may observe opportunities for
economy in, or improved controls over, your operations
d. Fees for our services are based on our regular per diem rates, plus
travel and other out-of-pocket expenses
50. Which of the following would an auditor most likely use in determining
the auditor's preliminary judgment about materiality?
a.
b.
c.
d.
The contents of the management representation letter
The results of the internal control questionnaire
The anticipated sample size of the planned substantive tests
The entity's annualized interim financial statements
THANKS!
64
Credits
Special thanks to all the people who made and
released these awesome resources for free:
‐ Presentation template by SlidesCarnival
‐ Photographs by Unsplash
65
Free templates for all your presentation needs
For PowerPoint and
Google Slides
100% free for personal
or commercial use
Ready to use,
professional and
customizable
Blow your audience
away with attractive
visuals