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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.
Skills and Objectivity of Expert The skills and competence of the expe rt Whether planning to require the work of an expert, so the auditor should assess the professiona
Fleet Bhd operates a chain of high street retail outlets selling clothing and household items. In 1995, this company was heading for a financial loss and was deemed to have lost st
Providers of Funds A further point to note is that modern companies can be very large with multinational activities. Preparing accounts for such a group becomes a very complex
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The auditors for Weston University are conducting their audit for the fiscal year ended December 31, 2011. Specifically, the audit firm is now focusing on the audit of revenue from
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Responsibilities of the Auditor The Auditor has no duty for the prevention and recognition of fraud and error though the annual audit might act as a restraint. As explained
Assertions about disclosure Assertions about disclosure and presentation : a) Rights and Occurrence and obligations -disclosed transactions and events and other issues
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