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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.
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Q. What do you understand by Yellow Book? Yellow Book - Written by GENERAL ACCOUNTABILITY OFFICE, yellow book sets forth standards to be followed in auditing FINANCIAL STATEMEN
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Business Risk Approach This approach requires the auditor to determine what are the very important business risks which the client faces. This line of approach both helps the c
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