Auditing and EDP environment, Auditing

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what is edp auditing?

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Advantages and disadvantages of a continuous audit, Advantages and Disadvan...

Advantages and Disadvantages of a Continuous Audit Advantages: The regular or continual attendance of the auditor might act as a deterrent to scam; Weaknesses in the

Concept of audit evidence, Concept of Audit Evidence The auditing is a...

Concept of Audit Evidence The auditing is an evidence gathering exercise. It is an exercise continued out to confirm the assertions made through the management in carrying ou

Principles of auditors procedures, Principles of Auditors Procedures i...

Principles of Auditors Procedures i. The financial statements should be prepared on the source of conditions existing on the balance sheet date. ii. The material post balance

Accounting principles - intangible assets, Accounting Principles - Intangib...

Accounting Principles - Intangible Assets IFRS 3 prescribes the financial reporting through an entity whenever it undertakes a business combination. A business combination is

Audit approach, Audit Approach The auditor: 1) Must get the coopera...

Audit Approach The auditor: 1) Must get the cooperation of the client, as simply the client can authorise third parties that communicate along with the auditor. 2) Choos

Definition of auditing , Definition of Auditing According to Internatio...

Definition of Auditing According to International Standard on Auditing (ISA) objective and common principles governing an audit of financial statements, the purpose of a financ

Simple trust, Simple Trust - This type of TRUST is essential to distribute ...

Simple Trust - This type of TRUST is essential to distribute all its income currently, whether or not the TRUSTEE actually does so and it has no provision in trust instrument for c

What do you understand by yellow book, Q. What do you understand by Yellow ...

Q. What do you understand by Yellow Book? Yellow Book - Written by GENERAL ACCOUNTABILITY OFFICE, yellow book sets forth standards to be followed in auditing FINANCIAL STATEMEN

Public interest score, What is public interest score. What is

What is public interest score. What is

Classification of management representations, Classification of Management ...

Classification of Management Representations The thing to note is which during the course of the audit the auditor obtains various representations from the management which ca

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