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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.
Sufficiency - Sources of evidence The audit evidence should in total enable the auditor to form an opinion on the financial statements. Sufficiency is a measure of evidence o
what difference between risk assessment procedure and substantive procedures? could you please provide some examples on each procedure?
Question: Part A (i) List and define five audit procedures for obtaining audit evidence. (ii) Why is it necessary to obtain corroborating evidence for inquiry and obser
Limitation of Audit Evidence The quantity and quality of evidence is constrained through the following factors as: Absolute proof is not possible; Some assert
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Qualities for Final Accounts The qualities needed of the final accounts: the final accounts must possess specified qualities and these are: a) Utilize of acceptable account
For each threat explain how it might be avoided.
State the FIVE threats contained within Auditor''s Code of Ethics and Conduct and for each threat list ONE example of a circumstance that may create the threat.
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