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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.
For each of the following independent situations, state whether you agree or disagree, and briefly explain your answer. (a) Materiality is used only at the planning stage of the
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what is materiality?
Sales are shipped FOB shipping point with credit terms n/45. You have verified that the last shipping number used in 2009 was 261,336 and that numbers were used in numerical order.
Question : (a) Describe the following terms: 1) Forensic Accounting; 2) Forensic Investigation; 3) Forensic Auditing. (b) Explain the basic elements to consider for
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what a group auditing and holding campanies in details with exmple propurly???
Audit Approach - Audit of Accounting Estimates The accounting and auditing matters are mainly concerned along with recognizing the point in time at that the initial disclosure
Counter - Indications That the auditor has found indications of going related to non-applicability does not of itself justify instantly conclusion that the entity is not a goi
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