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Counter - Indications
That the auditor has found indications of going related to non-applicability does not of itself justify instantly conclusion that the entity is not a going to relate. Also he must seek for mitigating factors or counter-indications. This may involve the following as:
a) Ability to raise cash through selling assets
b) Ability to receive new sources of finance as an example hiring, factoring debts, plant leasing.
c) Opportunity of rearranging debt conversion or repayments of long term debt in equity.
d) The opportunity of a rights matter.
e) Support from other collection of companies or from associated companies.
f) The probability of creating alternative trading arrangements.
Factors Affecting and Controlling Occupational Health (i) Walking-Working Surface Workers must work or move on different surfaces while working. Such - surfaces are cha
You are auditing the accounts receivable balance of a cable television provider. Individual accounts receivables tend to be similar in amount to each other and cover one or two mon
Bank - Cash and Bank Balances The major concern in this area is to establish the existence of the balances and more currently due to failures in some financial institutions in
Responsibilities of the Auditor The Auditor has no duty for the prevention and recognition of fraud and error though the annual audit might act as a restraint. As explained
Audit Risk and Business Risk We saw in earlier studies that audit risk is often categorized as the product of inherent risk, control risk and detection risk. Auditors should
Analyse the ratios in conjunction with the additional information and identify from your analysis, implications for the audit and any particular audit steps that need to be underta
what is design and operation
Beneficial Ownership or Title In January 1976 the famous case of Aluminium Industries vaassen B V v. Romalpa Aluminium Ltd radically altered the law along with regard to norma
two advantages of an Audit to the shaire holders
Fitri, a sole proprietor in pulic practice, plans to establish a separate department that will provide internal audit service to his audit clients.
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