Stock taking - audit process, Auditing

Assignment Help:

Stock Taking - Audit Process

The procedures for carrying out physical stock taking vary in detail according to the circumstances and size of the business and the life of its stock records. Conversely, definite instructions preferably in writing would be issued in all cases for the guidance of those who will be engaged in the actual stock taking. The stock taking instructions should as a bare minimum contain:

a) Recognition of their ownership and the articles.

b) Counting, weighing or measuring.

c) Reporting of stocks such are damaged or otherwise defective.

d) How the stock take is to be recorded.


Related Discussions:- Stock taking - audit process

COBIT, Analyse the ratios in conjunction with the additional information an...

Analyse the ratios in conjunction with the additional information and identify from your analysis, implications for the audit and any particular audit steps that need to be underta

Reserves - audit process, Reserves - Audit Process Movements in reserv...

Reserves - Audit Process Movements in reserves need disclosure in the balance sheet, the loss and profit account, the director's reports or in the notices to the accounts. The

Audit sampling, Audit Sampling ISA 530 Audit Sampling and Other Selecti...

Audit Sampling ISA 530 Audit Sampling and Other Selective Testing Procedures states Audit sampling is the application of a compliance or substantive procedure to less than 100%

Audit evidence, the availability of audit evidence is necessary but not suf...

the availability of audit evidence is necessary but not sufficient condition for absolute reliance on the figure presented for audit

Procedures followed in conducting an audit, Procedures followed in Conducti...

Procedures followed in Conducting an Audit Procedures generally followed in conducting an audit by more than one firm of accountants and the division of work between them.

Valuation and income - verification procedures, Valuation and Income - Veri...

Valuation and Income - Verification Procedures Valuation Valuation of listed securities is easily conformed along with suitable financial publications. Directors' valua

Initial identification - intangible asset, Initial Identification - Intangi...

Initial Identification - Intangible Asset Subsequent to initial identification, an intangible asset is carried at: a) Cost, less any accumulated amortization and any accumu

Auditor''s duty - audit process, Auditor's Duty - Audit Process The au...

Auditor's Duty - Audit Process The auditor has a responsibility to express a thought on the truth and fairness and compliance along with legislation, of the accounts. The valu

Financial reporting, what is the impact of judgemental sampling on the qual...

what is the impact of judgemental sampling on the quality of a financial report

Write Your Message!

Captcha
Free Assignment Quote

Assured A++ Grade

Get guaranteed satisfaction & time on delivery in every assignment order you paid with us! We ensure premium quality solution document along with free turntin report!

All rights reserved! Copyrights ©2019-2020 ExpertsMind IT Educational Pvt Ltd