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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.
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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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audit procedure for shares or common stock
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Q. Which of the following represents the largest number of common shares? a. Treasury shares b. Issued shares c. Authorized shares d. Outstanding shares
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