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Judgmental Sampling Judgment sampling is where the auditor using his own experience and knowledge of the client's business and circumstances selects the sample to be tested wi
Higher normal risk Several audit assignments involve high audit risk and usually in any client there will always be at least one high risk area. Indications that an audit has
Share and deposits Shares may consist of subscription shares and paid up shares. Interest on shares might be credited to the accounts rather than being paid to ensure proper co
the availability of audit evidence is necessary but not sufficient condition for absolute reliance on the figure presented for audit
Describe the factors which decide the broad area of Scientific activity?
Assertions about disclosure Assertions about disclosure and presentation : a) Rights and Occurrence and obligations -disclosed transactions and events and other issues
problems associated with intangible asset audit
Develop an audit program to identify and reduce potential fraud using ACL.
What is the meaning of it?
Recognize the Related Parties The auditor should review information provided through the management and directors recognize the names of all identified related parties and sho
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