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Audit of Holding Companies and Group Accounts
Authoritative documents are as:
The Companies Act necessitates that whether a company at its year finish has a subsidiary after that the directors of that company called a holding company are necessary to produce consolidated accounts or group accounts that show a fair and true view of the state of affairs and the conclusions of the company and its subsidiaries like far as they regarded the members of the holding company.
Summary of IAS 2 Inventories are measured at the lower of cost and net realizable value. Entire realizable price is the calculated selling price in the regular course of busin
Advocates - Specialized audit Situation The statutory provisions regulating the handling of client's monies are covered in the advocate's act. Reason of the rules:
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
Method of corrercting evidence?
Plant and Machinery - Valuation and Authorization Valuation Valuation is at depreciated historic costs. Auditor's duty is to make sure that the accounting policy for dep
Assertions about classes Assertions about classes of transactions and events for the period under audit : a) Occurrence -events and transactions which have been recorde
Types of audits As far we have tended to think in state of the audit of limited companies, and certainly, the emphasis during this text will be on that companies incorporated
types of EDP accounting system and impact of EDP accounting controls
With internal audit we always require to be careful of any manipulations within the company itself. Errors and frauds within the company cannot be denied /overlooked at any cost.
list four assertions that relate to account balances
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