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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 concerning subsidiaries
2. Examination consolidation working papers as well as
3. Replacing reliance on the work of another auditors
The audits of the accounts of a holding company follow the same lines as any company audit. Nonetheless, consideration specially has to be provided to the dealings along with and presentation of investments in subsidiary companies.
Existence - Audit Process In the case of tangible assets existence is confirmed through the auditor visually, considering the asset examining and concerned its condition. Thi
Accounting Treatment Prescribed by IAS 38 IAS 38 prescribes the accounting treatment about to intangible assets, except: a) Intangible assets which are under the scope of a
#quInternal Audit checklist for fixed assetsestion..
Summary of IAS 2 Inventories are measured at the lower of cost and net realizable value. Entire realizable price is the calculated selling price in the regular course of busin
Develop an audit program to identify and reduce potential fraud using ACL.
what a group auditing and holding campanies in details with exmple propurly???
Comparison of the Negative and Positive Methods Negative Method According to this method of circularisation, the customer is asked to communicate only when he does not ag
Necessity of Accountant The accountant is not necessary To expand his enquiries beyond the information enclosed in the relevant documents as supplemented through such e
? Decide what areas of the company will be audited and the frequency of the audits. Prepare a yearly audit schedule and distribute. ? Make an audit plan. Decide what other audit r
Please assist me with this internet research, Search the internet (e.g. a company's website or sec.gov and find an audit report for a company's audit of internal control over fi
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