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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.
Advantages and Disadvantages of a Continuous Audit Advantages: The regular or continual attendance of the auditor might act as a deterrent to scam; Weaknesses in the
Discovery of unlawful acts When an auditor discovers unlawful acts, usually he is not expected to disclose to the police or other authorities unless: The client authorise
Verification of Liabilities - Audit Process Usually speaking, the auditor's duty along with regard to liabilities can be summarised follows as: 1. To confirm the existence of
Fraud and Error ISA 240: the Auditor’s duty to Consider Fraud and Error defines that whenever planning and performing audit procedures, computing and reporting outcomes thereby
Q. If Kiner Company issues 3,000 shares of $5 par value common stock for $70,000, the account a. Paid-in Capital in Excess of Par Value will be credited for $15,000. b. Common Stoc
The assignment continues the research process by further exploring and defining the problem statement through the development of research objectives. These objectives will allow yo
Importance of Related Party Transactions Whenever the existence of about transactions and parties among such parties are considered ordinary features of business, the auditor
if a proxy is voted as per his judgement other than member prescribed to him... what is the action to be taken?
Banks The Authoritative documents are: The Central Bank of Kenya Act, The Companies Act Cap 486. IAS 30 Disclosure in the Financial statements of Banks and Similar
Communication with Expert Whether the auditor intends to utilize the work of an expert then he must communicate along with the expert well in advance to confirm the terms of e
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