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Share and deposits
Shares may consist of subscription shares and paid up shares. Interest on shares might be credited to the accounts rather than being paid to ensure proper control the following must be covered by the system:1) There should be proper custody of unused share and deposit pass book, receipt forms and share certificates;2) There should be proper instructions to the staff as to the making of entries in the pass books and the issue of receipts;3) Withdrawal terms, notice and specimen signatures;4) Authorization of withdrawals by the ledger department or against the pass books;5) Records of deaths, marriages, powers of attorney and transmission of shares and deposits;6) The comparison of the balance shown in the pass book with that shown in the ledger.
Advantages and Disadvantages of Joint Audits The general disadvantages and advantages of joint audits as: Advantages 1. All fees and work are welcome to audit firms. 2. A
Auditors Procedures - Disclosure and Presentation 1) Ascertain that what steps the client uses to identify suppliers, selling on terms that reserve title by enquiry of those c
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Ask question Using analytical procedures and the information provided in the appendix, perform an analysis of Cloud 9’s financial position and its business risks. Discuss the ratio
1. Why is studying Auditing different from studying other accounting topics? 2. How might understanding auditing concepts prove useful for consultants, business managers, and other
Audit Reports - Going Concern In the vast widely of cases, the going to relate assumption is suitable and whether applied no mention require be made in the auditor's report.
Identify and explain FIVE risks to independence arising in carrying out your audit
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Communication: Whenever the auditor recognizes a misstatement resultant from fraud, or a suspected fraud, or error, the auditor must consider the auditor’s duty to communicate
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