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Develop a list of tasks the auditor should perform in planning this audit engagement, before any audit testing begins.
Handbook section CAS 315 lists management assertions embodied in financial statements. List and briefly describe the audit objectives that relate to these assertions.
Required: Describe a complete audit program for collecting relevant evidence for the audit of the estimated warranty liability.
Approach: Develop specific assertions related to warranty liability based on the five principles.
Business Risk Analysis Business risk can be analyzed between external and internal risks: External risks: Changing legislation (e.g. minimum wage) Changing inter
Goodwill and Business Combinations - Intangible Assets Goodwill is the one of most strange of all assets since it cannot be differentiate from the business. It cannot be sold
Non Current Assets or Fixed Assets In usual countries, not current assets are commonly classified like: a) Intangible assets Patents Licences Developme
Analyse the ratios in conjunction with the additional information and identify from your analysis, implications for the audit and any particular audit steps that need to be underta
Seek Out Transactions with Related Parties Within the course of the audit, the auditor carries out process that may identify the existence of transactions along with related
write short note on the following; audit sampling population sample size sample unit stratification extrapulation
Non-statutory Audits The non-statutory audits are performed through independent auditors sicne the owners, proprietors, trustees, members and governing and professional bodie
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 appoi
phases of operational auditing reports
discuss the verification procedure of current assets and long term liabilties
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