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Audit Function
The audit functions as follows as:
1. To verify the estimation of timing differences;
2. To ensure such permanent differences have not been got into account;
3. Verify the director's view of the extent of the provision needs by:
a) Make Suring that the company is a going concern
b) Examining the evidence upon that the directors have based their assumption and such no timing difference has been reversed
4. Ensure that presentation in the accounts is in accordance along with KAS 10, is unambiguous and comprehensive and.
Stage is a routine subject and the auditors always examine where the company is a going concern, since many valuations bases would change whether the company were not a going concern. So we can still examine the difficulties associated along with the reliability of evidence in support of decreases in the provision for deferred taxation.
What is public interest score. What is
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 (
list of assets
Communication with the expert If the auditor intends to use the work of an expert then he must communicate with the expert well in advance to confirm the terms of engagement an
Auditor performs analytical work only at the end of the audit. Ans: I disagree with the statement because: i) Analytical work/procedures are used to obtain an understanding o
should your test for unrecorded liabilities be affected by the fact that a letter is obtained in which a responsible management official certifies that to the test of his knowledge
Documentation of Representations by Management The auditor would ordinarily involve in audit working papers evidence of management's representations in form of a summary of or
information included in current file in auditing
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 is internal audit standardizes.
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