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Matters of Audit Process
Another matter to be covered as:
1. Accounting policies: these should be uniform all over the group and should be properly disclosed.
2. Consolidated adjustments should be approved out accurately both mathematically and conceptually.
3. He should ensure about all material subsidiaries have been audited.
4. He should investigate about all known co-terminus accounts.
5. He should investigate about for window dressing
6. He should consider foreign subsidiaries whether any.
Recognize the Related Parties The auditor should review information provided through the management and directors recognize the names of all identified related parties and sho
concept,need,advantage
information included in current file in auditing
You are the external auditor of Apex tour Ltd, a company which promotes New Zealand tours to Australia and owns chain duty free shops. You have been auditing the company since it w
Forms of Evidence Observation , is mostly witnessing internal book-keeping procedures and system control. It involves attendance at wages pay out. Observation of stock-ta
what factors of stoc verification
Non-Adjusting Events - Audit Process Non-adjusting events are those that are indicative of conditions such arose than the balance sheet date as a decline in the market price o
impact on audit report of going concern
Procedures followed in Conducting an Audit Procedures generally followed in conducting an audit by more than one firm of accountants and the division of work between them.
Summary of IAS 2 Inventories are measured at the lower of cost and net realizable value. Entire realizable price is the calculated selling price in the regular course of busin
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