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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.
Timing of Tests of Control - AUDITOR should perform tests of controls over a period of time which is adequate to determine whether, as of the date specified in management's report,
Conformity and Conservatism - External Auditor Report Conformity Although the user of the accounts expects the accounts to conform to general accepted accounting princi
A municipal village or a nonprofit organization solicits bids for the annual audit from local audit firms, and the firm with the lowest bid is selected. Answer the following que
IAS 12 Income Taxes 1AS 12 needs a deferred tax liability should be well known for all taxable temporary difference with minor exceptions as goodwill that is not allowable for
In previous times, the Kings used to hear their accountants narrate the accounts verbally. Though, as the complexity of the accounting function grew, require was felt to thoroughly
postage stamps 220 currency and coins 1156.60 how much petty cash fund shall be shown as part of cash balance
International, Assurance Auditing, Standards Board (IAASB) The prologue to the International Standards on Quality Control, Auditing, Assurance and Related Services is issued to
Audit of Assets- Audit Process Non current assets have the fundamental characteristic which they are held for require in the business and not about resale. IAS 1 Presentation
expalining the meaning of audit test data
Internal Control Procedures: As an auditor, you have discovered the following problems with the accounting system control procedures of Jim's Supply Store. For each of the followin
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