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Reporting to the members
Except the faults and irregularities outcome in the accounts not giving an accurate and fair view, or do not conform to statute, or appropriate books have not been kept, then there is no requirement to report. To the top management: when the auditor suspects that management are included in irregularities, then he must report to the main board or to the audit committee. To management: all real or potential irregularities must be reported with recommendations for changes. To third parties: the auditor must take legal suggestion or advice from his professional body to make sure the accounts provide a true and fair view, though only disclose those matters where he has an obvious public responsibility to disclose for illustration, when a serious crime has been committed.
Historic Costs Methods - Long Term Contracts You will notice such this exercise is completely dependent on the company estimating its further costs. This is wherever the audi
Fraudulent financial reporting Involves intentional misstatements or errors of amounts or disclosures in financial statements to mislead financial statement users. Fraudulent f
Indications of inapplicability of Going Concern Unfortunately, Insolvency is a development industry as the economy suffers a down turn and consequently for a majority of enter
Presentation and Disclosure - Audit of Accounting Estimates An enterprise should involve the following information relating to a discontinuing operation in its financial state
Advantages and disadvantages
what is service bureau system
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
describe how the auditors would determine that all investments income from shares had been properly recorded in the accounting records
Prepayments - Audit Process Prepayments similar to accruals are not mostly checked through the double entry system. This creates them susceptible to mistake. The auditor's pro
Current Audit File The current audit file might include inter alia: a) A copy of the audited financial statements and any report prepared as a result of audit work carried out
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