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Question:
Part A
(i) Describe audit sampling. Why do auditors sample instead of examining every transaction?
(ii) List the four factors that enter into the sample size decisions.
Part B
(i) Briefly explain four benefits to top management of carrying out performance/operational reviews
(ii) List and describe briefly the phases through which a performance/operational review progresses.
Audit Reports - Going Concern In the vast widely of cases, the going to relate assumption is suitable and whether applied no mention require be made in the auditor's report.
what is the nature and scope of forensic auditing?
How would you value the Goodwill
procedures for verifying a fixed assets
Communications to Regulatory and Enforcement Authorities The auditor’s professional responsibility to sustain the confidentiality of client information ordinarily prevents repo
(i) Overview of the audit process (a) Identify the key steps in this framework/ concept. (b) Briefly explain each of the key steps, in your own words. (ii) Framework of cr
list four assertions that relate to account balances
Conformity and Conservatism - External Auditor Report Conformity Although the user of the accounts expects the accounts to conform to general accepted accounting princi
The International Auditing and Assurance Standards Board The IAASB is a Board familiar by IFAC. The associates of the IAASB are selected by the IFAC Board to serve on IAASB. IA
What document usually forms the basis of the audit team briefing?
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