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Reference to an expert in auditor’s report
When issuing an unmodified auditor’s report, the auditor must not refer to the work of the expert. This is because such a reference might be misunderstood to be a qualification of the auditor's opinion or a division of responsibility neither of which is intended.Occasionally the auditor may feel that even though he is expressing an unqualified opinion, it may benefit the reader of the accounts if he refers to the work of the expert then the auditor must obtain the permission of the expert. If permission is refused and the auditor believes that such a reference is necessary he should seek legal advice.
audit account?
Capital allowances vs. Depreciation Whether the client can prove such they will keep the existing levels of investment in original terms, then there may be justification to ac
Auditors use various tools to document their understanding of an entity's internal control system, including narrative descriptions, internal control questionnaires, and flowcharts
nature and scope
what is tolerable error?
(i) Overview of the audit process (a) Identify the key steps in this framework/ concept. (b) Briefly explain each of the key steps, in your own words. (ii) Framework of cr
The management of a newly incorporated company is unsure as to the need for an audit. Your services have been requested to explain to management the concept of auditing. Requir
You are auditing XYZ company for the year ended 12/31/2012 and will be expressing an opinion on their financial statements as of that date. You completed your field work on 1/21/13
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
Auditors Responsibilities with regard to related parties ISA 550 Related Parties states which the auditor should perform audit process designed to find sufficient suitable
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