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Managements interest in the accounting systemManagement needs complete and accurate books of accounts because:
What constitutes a sufficient system of accounting based on the circumstances? The significant thing is that the system must give for the orderly assembly of accounting information to enable accounts to be prepared. The system of accounting can’t succeed in entirely and precisely processing and recording all the transactions, except internal arrangements set up by the management termed as Internal Controls are built into the system.
Documentation of Representations by Management The auditor would ordinarily involve in audit working papers evidence of management's representations in form of a summary of or
Definition of Audit Evidence "Audit evidence" which is all the information used through the auditor in arriving on the conclusions on such the audit opinion is support, and in
Amortization and Impairment Amortization - capitalized costs would be amortized to reflect the pattern whether the related economic benefits are identified. Once commercial
Attempts to define True and Fair It must be concluded that there has been slight attempt precisely to define fair and true. The Companies Act needs an auditor to report in
Blowing the Whistle on Former Partners On St. Patrick's Day in 1992, Chambers Development Company, one of the largest landfill and waste management firms in the United States, a
WHAT OF COST OF JOURNAL ENTRY?
In order for auditor to perform audit as per GAAS, only programming independence is required from the audit client. Ans: Yes I agree with the statement as: Programming independe
Existence of Debtors - Audit Process The easiest technique to establish the existence of a debtor is to enquire the debtor if he exists. This is done through use of a practice
A. Board of Directors Best Buy's Board is elected by the shareholders to oversee the business and affairs of the company. The board counsels, advises and oversees management wi
if a proxy is voted as per his judgement other than member prescribed to him... what is the action to be taken?
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