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Audit of Group Accounts
The main problems can be split into three sections in this area as:
1. The audit of the holding company confirming and obtaining information concerning subsidiaries
2. Examination consolidation working papers as well as
3. Replacing reliance on the work of another auditors
The audits of the accounts of a holding company follow the same lines as any company audit. Nonetheless, consideration specially has to be provided to the dealings along with and presentation of investments in subsidiary companies.
Disclosures about Inventories - IAS 2 IAS 2 specifies disclosures about inventories. In a large manufacturing company, no article in the balance sheet appears verification
Oversee commission staff to ensure individuals are properly trained and monitored. please provide me with some risks, controls and audit tests for the process above.
Common stock valuation 1. Features of common stock (You may review common stock learned from TCA 221) a. Residual claim on income and assets (after debt holders and preferre
Assertions about classes Assertions about classes of transactions and events for the period under audit : a) Occurrence -events and transactions which have been recorde
IAS 27 - Audit Process IAS 27 applies to the presentation and preparation of consolidated financial statements for a group of entities within the control of a parent. It as w
challenges facing sasini company"s audited statements
Business Risk Analysis Business risk can be analyzed between external and internal risks: External risks: Changing legislation (e.g. minimum wage) Changing inter
audit procedure for shares or common stock
Contingencies and Provisions (i) Receive the client's schedule of provisions and seek and contingencies supporting documentation in the form of legal opinions, correspondence
Auditors Responsibilities with regard to related parties ISA 550 Related Parties states which the auditor should perform audit process designed to find sufficient suitable
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