Beneficial ownership and existence, Auditing

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Beneficial Ownership and Existence

Existence

Existence of buildings and Land is not hard to display. You may even be sitting in such building.  Conversely, the auditor requires to be sure which the land and buildings which he is seeing are the genuine buildings and land referred to in the accounts. Therefore he may require evidence from a map of that area.

Beneficial Ownership

Title deeds would mostly be available for freehold land and they might be examined to ensure which they are validly in the name of the company. Land is often subject to mortgage so the auditor must be aware to ensure which charges are properly disclosed in the accounts. That charges should be recorded in the company's register also of charges.  Title deeds have to be examined automatically on each audit.  Whether is no title deed to a building hence beneficial ownership is implied, therefore such the building is on our land we paid for it, we occupy such building, , the title deed of the land is in our identification, it follows such the building is ours also.


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