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Auditor performs analytical work only at the end of the audit.
Ans: I disagree with the statement because:
i) Analytical work/procedures are used to obtain an understanding of the entity and its environment;
ii) It can be used as substantive procedure in reducing the risk of material misstatement at the assertion level to an acceptably low level;
iii) And in the end as an overall review of the financial statements at the end of the audit.
Limitation of Audit Evidence The quantity and quality of evidence is constrained through the following factors as: Absolute proof is not possible; Some assert
Audit of Group Accounts The main problems can be split into three sections in this area as: 1. The audit of the holding company confirming and obtaining information concern
audit account?
Judgmental Sampling The Judgement sampling is where, auditor using his own experience and awareness of the client's business and situations selects the sample to be tested with
Procedures followed in Conducting an Audit Procedures generally followed in conducting an audit by more than one firm of accountants and the division of work between them.
Classification of Management Representations The thing to note is which during the course of the audit the auditor obtains various representations from the management which ca
Long Term Contracts - Audit Process The authoritative document with reference to long term contracts is IAS 11: Construction Contracts and IAS 18: Revenue Recognition, and ISA
Plz assist me with these questions The auditors for Weston University are conducting their audit for the fiscal year ended December 31, 2011. Specifically, the audit firm is now
How to vouch
Presentation and Disclosure - Audit of Accounting Estimates An enterprise should involve the following information relating to a discontinuing operation in its financial state
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