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Presentation and Disclosure - Audit Process
Specific presentation involves presentation in accordance along with the suitable IFRS/IAS or International Accounting Standards. Adoption of accounting policies those are suitable to the circumstances of the company and are sufficiently stated. Consistent application of accounting policies and whether change in policy is deemed essential along with Companies Acts, Nairobi stock exchange and IAS taking and requirements in account materiality.
1. Demonstrate knowledge of the current tax, auditing and accounting issues that concern governmental and not-for-profit entities 2. Explain the difference between various funds (
Checking consolidation papers The auditor pays particular attention to the calculation of: Goodwill arising on acquisition and consolidation Pre-acquisition and post-
Q. What is Transferred Basis? Transferred Basis - A transferred basis is the foundation of property in the hands of a transferor, donor or GRANTOR. In this sense a prior owner'
With reference to the case study business, plan an audit. You should make specific reference in your plan to: Scope of the audit Materiality Risk factors including fra
auditor is a watch dog not a blood hound
Co-operative Societies and Parastatals Co-operative Societies An audit in this case is carried out as a general audit except you should notice that the auditor is appoi
Existence - Plant and Machinery However this should generally be checked through physical inspection, so a problem arises. Items of machinery and plant can be numerous mobile
Liability to third parties For long time liability to third parties existed only in respect to physical damage. Liability for financial loss is a current development. Illustra
share issue discount
what is confirmation letter?
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