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Problem
Explanatory and Opinion Paragraphs
Kobyashi Moru tells that the fixed assets, depreciation as well as the cost of the goods sold on the basis of current value which is the fair market value on the date of the financial statements. Such accounting offends the cost principle regarding US GAAP. There can be a disclosure of the facts which are stated in the footnote on the main financial statements.
What are the factors the auditor records which should be considered while deciding whether to issue the qualified adverse opinion in the final audit report.
Make use of the proper language, using research references for the opinion paragraphs:-
• A qualified opinion• An adverse opinion.
Describe and evaluate this type of internal audit. What types of organisation would it be most useful for?
Code of Ethics for Professional Accountants
Prepare Swag's consolidated balance sheet
Notable operational challenges for 4X Heavy Ltd faced in 2012/2013 were but not limited to
Audit partner is concerned about his lack of knowledge of the industry the company is operating in, state of the company's industry and associated risk factors
Prepare a memo to the audit partner on the ‘state of the company's industry' and associated risk factors.
State whether Event is adjusting or non-adjusting event.
As a consequence an accounts payable clerk and financial accountant were made redundant from the business during the year.
To identify principal audit risk and corresponding audit procedures
Show the audit inherent risk and rate the risk as low, medium or high.
Explain the role of the following three 'bodies' in National Health Reform
Prepare a memo on the 'state of the company's industry' and associated risk factors.
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