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Counter - Indications
That the auditor has found indications of going related to non-applicability does not of itself justify instantly conclusion that the entity is not a going to relate. Also he must seek for mitigating factors or counter-indications. This may involve the following as:
a) Ability to raise cash through selling assets
b) Ability to receive new sources of finance as an example hiring, factoring debts, plant leasing.
c) Opportunity of rearranging debt conversion or repayments of long term debt in equity.
d) The opportunity of a rights matter.
e) Support from other collection of companies or from associated companies.
f) The probability of creating alternative trading arrangements.
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
Problem: (a) Your client has sought your advise on the procedures to be adopted for carrying out the stocktaking which is based on a year-end count. You are required to prepa
Stock Taking - Audit Process The procedures for carrying out physical stock taking vary in detail according to the circumstances and size of the business and the life of its
Question : Describe the methodology and process of conducting an audit. Define audit Describe the methodology of conducting an audit Describe the process of conduc
B. For the one activity/process you ranked the most significant, identify and evaluate four risks. a. Two of the risk should be high to medium significance, and at least one shoul
how EDP audit is carried out
Post Balance Sheet Events Post balance sheet events occupy a very significant place in auditing and hence there is generally a program of work which is carried out in this are
write short note on the following; audit sampling population sample size sample unit stratification extrapulation
Banks The Authoritative documents are: The Central Bank of Kenya Act, The Companies Act Cap 486. IAS 30 Disclosure in the Financial statements of Banks and Similar
Why is studying Auditing different from studying other accounting topics?
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