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Assertions about account
Assertions about account balances at the duration end:
a) Existence-assets, equity and liabilities interests exist.
b) Obligations and Rights -the entity controls or holds the rights to liabilities and assets are the obligations of the entity.
c) Completeness-all liabilities or assets and equity interests which should have been recorded.
d) Allocation and Valuation -liabilities or assets, and equity interests that are involved in the financial statements at appropriate amounts and any conclusion allocation and valuation adjustments are suitably recorded.
Dealings with Directors and Other Parties - Sundry Debtors and Loans Dealings along with directors and other related parties: The auditor's duties are follows as: i. The revi
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Q. What do you understand by Yellow Book? Yellow Book - Written by GENERAL ACCOUNTABILITY OFFICE, yellow book sets forth standards to be followed in auditing FINANCIAL STATEMEN
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