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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.
What is audit planning
Liability to third parties For long time liability to third parties existed only in respect to physical damage. Liability for financial loss is a current development. Illustra
Examples of Liabilities Examples of those liabilities are: a) Claims by employees for injury at work such should be covered through workman's compensation; b) Claims thr
Auditor's Duties - Audit of Current Assets The auditor's duties can be summarized as follows: a) The accounting ascertaining policies adopted through the entity for pri
Records kept by AUDITOR of procedures applied, tests performed, the information obtained and pertinent conclusions reached in the course of the AUDIT. (2) Any records developed by
Related Services to Auditing Additionally, audit services, auditors offer other services. These can be categorized as: Assurance engagements: • Audits • Reviews Non-a
Existence - Plant and Machinery However this should generally be checked through physical inspection, so a problem arises. Items of machinery and plant can be numerous mobile
Long-Term Liabilities Long-term liabilities are generally evidenced through an agreement called a debenture. For this purpose, long-term loans are often called debentures. The
Forms of Evidence Observation , is mostly witnessing internal book-keeping procedures and system control. It involves attendance at wages pay out. Observation of stock-ta
Question: (a) What is an audit? Why there is need for an audit? (b) Explain the steps the auditor must take before deciding whether to accept the nomination as auditor. (
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