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Action if Management Refuses to provide Representations
Whether management rejects to provide a representation which the auditor considers compulsory, this constitutes a scope limitation and the auditor should conveys a disclaimer of opinion or a qualified opinion. Thus such circumstances, the auditor would evaluate any reliance positioned on other representations made through management while do the course of the audit and consider whether the other implications of the negation may have any additional effect upon the auditor's report.
The Accounting System ISA 400 Risk Assessment and Internal Control accounting system are the sequence of tasks and records of an entity by which transactions are procedure as a
project report on absorption of overhead and its different method
WHAT OF COST OF JOURNAL ENTRY?
Non-Attendance at Stock Takes Whether the auditor is unable to attend a stock take, since he has numerous clients along with the same accounting date, or stock is situate at r
Examples of Specialists Examples of specialists or experts whose work may be relied upon include: For valuations such as land and buildings, machinery and plant,
Advantages of Fixed Assets Register There are several advantages if the register properly maintained: a) There is an independent record of all fixed assets showing particul
Questionable Payments In some countries, business is often gained by bribing ministers or public officials or officers of companies or firms with whom one wishes to do business
four factors which influence the reliability of audit evidence
i need an assignment for auditing with word count of 1750
what is a joint auditor
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