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list and explain four factors that influence the auditor''s judgement regarding the sufficiency if the evidence obtain
Explain the independence between the auditor and the client on financial statement audit engagements
techniques of vouching
For each threat explain how it might be avoided.
Current Audit File The current audit file might include inter alia: a) A copy of the audited financial statements and any report prepared as a result of audit work carried out
Classification of Management Representations The thing to note is which during the course of the audit the auditor obtains various representations from the management which ca
Types of Transaction - Related Party Fundamentally two types of transactions which arise between a related party and a company as: A. It is usual for members of a collectio
1. Why is studying Auditing different from studying other accounting topics? 2. How might understanding auditing concepts prove useful for consultants, business managers, and other
Systems Based audit approach The basis of IAS 400, Risk Assessment and Internal Control. The term systems audit refers to the typical audit approach to medium and large comp
Audit of Partnerships The audit of a partnership is not normally required by statute and so the auditor must agree with the client what his rights and duties are going to be. T
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