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Co-operative Societies
An audit in this case is carried out as a normal audit except you should note that the auditor is appointed by the Commissioner of Co-operatives and although he reports to the members the accounts must be registered with the Commissioner. Of exceptional note is that he is needed to take out special investigations on the bad debts provision to establish its sufficiency and on the good debts he has to verify their recoverability.
Incorporated Banks under Companies Act Banks are incorporated under the Companies Act like any other business but are granted special privileges under the same Companies Act a
Contingencies and Provisions (i) Receive the client's schedule of provisions and seek and contingencies supporting documentation in the form of legal opinions, correspondence
Reporting to the members Except the faults and irregularities outcome in the accounts not giving an accurate and fair view, or do not conform to statute, or appropriate books h
discuss the 4 stages of data processing in an accounting information system
In a financial audit, management assertions or financial statement assertions is the set of information that the preparer of financial statements (management) is providing to anoth
Audit of Accounting Estimates An accounting estimate is described in ISA 540 Audit of Accounting Estimates as 'an estimation of the amount of an item in the absent of a precis
Auditor Further point to note is which modern companies can be exclusively large along with multi-national activities. So preparing accounts for that a group becomes a widely
project report on absorption of overhead and its different method
Internal audit is an independent assessment function which is recognized by the management of an company for the review of its internal control system as a service to the company.
Standardization of Working Papers - Auditing The ICPAK guideline states that the needs of standardized working papers may improve the effectiveness along with that they are re
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