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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.
Fairness - Auditing The word fair can have the following meanings: on the other hand clear, plain and distinct and on the one impartial, equitable and simple. When fair is
Audit of Partnerships The audit of a partnership is not normally required by statute and so the auditor must agree with the client what his rights and duties are going to be. T
Long-Term Liabilities Long-term liabilities are generally evidenced through an agreement called a debenture. For this purpose, long-term loans are often called debentures. The
Factors Affecting Statistical Technique Factors to be taken into concern before adopting statistical techniques as: a) The number of clients to whom it is appropriate since
Is an audit 100% guarantee?
Selection of a Sample - Audit Process The following accounts must be involved in debtor's circularisation: 1) Large balances since they are large and the moreover you can sub
Internal Audit has been asked by the State to review the activities of The Commission on Workforce Development
Beneficial Ownership or Title In January 1976 the famous case of Aluminium Industries vaassen B V v. Romalpa Aluminium Ltd radically altered the law along with regard to norma
The Need for an Audit If you take an example of a modern large liability company, we can clearly distinguish between the providers of funds and those who control those funds. The
Q. If Kiner Company issues 3,000 shares of $5 par value common stock for $70,000, the account a. Paid-in Capital in Excess of Par Value will be credited for $15,000. b. Common Stoc
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