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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.
should your test for unrecorded liabilities be affected by the fact that a letter is obtained in which a responsible management official certifies that to the test of his knowledge
list of assets
Authoritative Document is IAS 17 Leases The suitable technique of amortization or depreciation to require in the case of leasehold property and freehold buildings is straight-
Statistical sampling – Advantages a) It is scientific and defensible; b) It provides a precise mathematical statement about probabilities of being correct; c) It is efficie
Providers of Funds A further point to note is that modern companies can be very large with multinational activities. Preparing accounts for such a group becomes a very complex
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. Consoli
Length: 2000 words Submission method options Alternative submission method Task Question 1 (5%) Case: Battersby and Associates Chartered Accountants is a successful mid-tier ac
two advantages of an Audit to the shaire holders
The assignment continues the research process by further exploring and defining the problem statement through the development of research objectives. These objectives will allow yo
Principles of Auditors Procedures i. The financial statements should be prepared on the source of conditions existing on the balance sheet date. ii. The material post balance
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