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Assertions about classes
Assertions about classes of transactions and events for the period under audit:
a) Occurrence-events and transactions which have been recorded have pertains and occurred to the entity.
b) Completeness-all events and transactions which should have been recorded such have been recorded.
c) Accuracy-other data and amounts relating to recorded events and transactions have been recorded suitably.
d) Cutoff- events and transactions have been recorded in the correct accounting duration.
e) Classification-events and transactions have been recorded in such the proper accounts.
impact on audit report of going concern
Disclosure Requirements - Investment In common terms, the following items have to be disclosed in the concern to all investments: (a) The accounting policies about:-
Why is studying Auditing different from studying other accounting topics?
Advantages and disadvantages
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List the internal controls that should be in effect solely because a EDP system is employed, classifing them as (1) Those controls pertaining to input of information and (2) All ot
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