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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.
How to involve people in audit? Ans) Use audits as opportunities to train others. Ask for a volunteer (who is not an auditor) to walk by the audit process with you as an assista
Presentation and Disclosure - Audit of Accounting Estimates An enterprise should involve the following information relating to a discontinuing operation in its financial state
In planning the audit work of the Ministry, the audit staff member collected these details relating to the construction of an office complex. 1. In September 1994, the Ministry
How to vouch
Accounting Principles - Intangible Assets IFRS 3 prescribes the financial reporting through an entity whenever it undertakes a business combination. A business combination is
list of assets
IAS 27 - Audit Process IAS 27 applies to the presentation and preparation of consolidated financial statements for a group of entities within the control of a parent. It as w
Cash and Window Dressing - Building Society Cash Possibility of misappropriation and error usually accompany the handling of cash. Building societies transactions towards
Why is studying Auditing different from studying other accounting topics?
ILLEGAL ACTS Auditors may uncover criminal offences committed by a client or an employee of the client. This puts them in a difficult place, though the auditor must act careful
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