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Subsequent Events - Audit Process
IAS 10 Events after the Balance Sheet Date prescribes the accounting for, and disclosure of, events than the balance sheet date.
Events than the balance sheet date are those events such happen occur between the balance sheet date and the date whenever the financial statements are authorized for matter.
Events after the Balance Sheet Date might be categorized as:
An entity adjusts the amounts that are recognised in the financial statements to reflect adjusting events than the balance sheet date.
Determinants of amount of audit evidence
The most effective means for an AUDITOR to confirm his understanding how internal control over financial reporting is designed and operates to test and evaluate its effectiveness.
IAS 36 Impairment of Assets It is very necessary for the auditor to determine the client's method for determining and accounting for impairments. Corresponding IAS 36, 'impai
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what is the role of a joint auditor
Brand Names - Audit Process Few companies in current years have placed valuations on the brand names of the goods such they sell. On the balance sheet the valuation is shown.
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
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