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Explain the independence between the auditor and the client on financial statement audit engagements
the availability of audit evidence is necessary but not sufficient condition for absolute reliance on the figure presented for audit
The Business Risk Approach to Auditing In recent years the broader concept of business risk has been developed by the larger firms. It was the subject matter of the ICAEW audit
Assertions about classes Assertions about classes of transactions and events for the period under audit : a) Occurrence -events and transactions which have been recorde
Which are the types of CPA services
QUESTION: (a) The auditor should get relevant and reliable audit evidence sufficient to enable him to draw reasonable conclusions therefrom: (i) What do you understand by
1. Demonstrate knowledge of the current tax, auditing and accounting issues that concern governmental and not-for-profit entities 2. Explain the difference between various funds (
State four factors considered determining sufficiency of audit evidence
Dealings with Directors and Other Parties - Sundry Debtors and Loans Dealings along with directors and other related parties: The auditor's duties are follows as: i. The revi
four factors which influence the reliability of audit evidence
Recognize the Related Parties The auditor should review information provided through the management and directors recognize the names of all identified related parties and sho
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