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Managements interest in the accounting systemManagement needs complete and accurate books of accounts because:
What constitutes a sufficient system of accounting based on the circumstances? The significant thing is that the system must give for the orderly assembly of accounting information to enable accounts to be prepared. The system of accounting can’t succeed in entirely and precisely processing and recording all the transactions, except internal arrangements set up by the management termed as Internal Controls are built into the system.
nature and scope
Sufficiency of audit evidence The audit evidence should in total enable the auditor to form an opinion on the financial statements. Sufficiency is a measurement of the quantity
WHAT ARE THE MAIN PURPOSE OF HAVING PUBLIC SECTOR AUDITING
Valuation - Auditing Process IAS 16 requires that all assets for use through the business have been valued on the basis of depreciated historic costs along with one exception.
challenges facing sasini company"s audited statements
Measures To Be Taken By the Individual Auditor Proper recruitment and training of all staff; Allocating staff to particular audits where they have the appropriate skills;
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
Using the 30 September 2011 trial balance (appendix to this case study) calculate planning materiality and include the justification for the basis that you have used for your calcu
Amounts Derived From Financial Statements Please note here the auditor is interested in preceding year's evidence since 1. The Companies Act states such corresponding amounts
Simple Plans - An employer can adopt a simplified retirement plan known as a SIMPLE Plan (Savings incentive match plan for employees) if it has fewer than 100 employees that receiv
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