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Co-operative Societies and Parastatals
Co-operative Societies
An audit in this case is carried out as a general audit except you should notice that the auditor is appointed through the Commissioner of Co-operatives and however he reports to the members the accounts must be registered along with the Commissioner. Of specific note is such he is needed to carry out individual investigations on the bad debts provision to verify its adequacy and upon the good debts he has to validate their recoverability.
Parastatals
These are subject to audits through the Auditor General .The audit is carried out to any another company.
Central Government and Local Authorities
The audit of these accounts is governed again through the Audit and Exchequer Act and is carried out through Auditor General and the Controller who is accountable to the National Assembly there.
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 concern
Consultancy services
Government has recently set up a parastatal body responsible for waste management in Mauritius. The management is unsure as to the need for an audit and the setting up of an intern
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Q. What is Transferred Basis? Transferred Basis - A transferred basis is the foundation of property in the hands of a transferor, donor or GRANTOR. In this sense a prior owner'
How to vouch
what is the role of a joint auditor
The modern integrated audit approach combines elements of various traditional audit areas having financial, operational, and information technology.
Goodwill and Fair Value The main points the auditor needs to verify for any goodwill arising in the accounting period are as follows: (i) Examine the procedure used to find
Develop an audit program to identify and reduce potential fraud using ACL.
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