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Action if Management Refuses to provide Representations
Whether management rejects to provide a representation which the auditor considers compulsory, this constitutes a scope limitation and the auditor should conveys a disclaimer of opinion or a qualified opinion. Thus such circumstances, the auditor would evaluate any reliance positioned on other representations made through management while do the course of the audit and consider whether the other implications of the negation may have any additional effect upon the auditor's report.
Timing of Tests of Control - AUDITOR should perform tests of controls over a period of time which is adequate to determine whether, as of the date specified in management's report,
What are Objectives Of Internal Audit? Ans) The purpose of internal audit is to remain proper control over business activities. When there is proper control there is maximum eff
auditor is a watch dog not a blood hound
(a) In order to draw reasonable conclusions, an auditor is required to identify and use audit procedures to gather audit evidence. You are required to identify and explain, five
what is the effect of fraud and error on the financial statement.please I want simple answer
what a group auditing and holding campanies in details with exmple propurly
Checking consolidation papers The auditor pays particular attention to the calculation of: Goodwill arising on acquisition and consolidation Pre-acquisition and post-
Auditing appears to be a worse of time considering financial fraud cases in Zimbabwe and world over. Justify the existence of the audit profession and what to be done to improve it
The Concept of Audit Evidence Auditing is an evidence gathering exercise. It is an exercise carried out to confirm the assertions made by the management in carrying out the man
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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