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Specialized Audit Situations
Companies carry on thousands of different types of trade, business or professional activities. It is not possible in a manual on general auditing procedures to consider the special audit problems of each of them. In US therefore, when we are talking of specialised audit situations, we would be talking about the financial sector, including institutions such as banks, financial institutions, building societies, insurance companies, hire purchase companies. We are also concerned with charitable organisations, non-profit making organisations, lawyer's practices and public entities such as cooperative societies, parastatals and local government authorities.
Goodwill and Fair Value The main points the auditor needs to verify for any goodwill arising in the accounting period are as follows: (i) Examine the procedure used to find
I have a auditing case study i need to complete in chapter 8 of Auditing & Assurance service (fifteenth edition) by Alvin A. Arens, Randal J. Elder and Mark S. Beasley. I don''t kn
Audit points - Audit Process Key audit points are as 1. Internal control particularly along with regard to computerisation and internal audit. 2. Provision for doubtful
Attempts at definition of the 'true and fair' view There following quotations represent authoritative views on the meaning of true and fair view. A true and fair view impli
Simple Trust - This type of TRUST is essential to distribute all its income currently, whether or not the TRUSTEE actually does so and it has no provision in trust instrument for c
concept,need,advantage
In performing a test of controls for sales order approvals, the CPAs stipulate a tolerable deviation rate of 8 percent with a risk of assessing control risk too low of 5 percent. T
Internal Audit has been asked by the State to review the activities of The Commission on Workforce Development
what is tolerable error?
internal control procedures to be put in place when purchasing a motor vehicle
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