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Contingencies and Provisions
(i) Receive the client's schedule of provisions and seek and contingencies supporting documentation in the form of legal opinions, correspondence along with customers, environmental and technical reports.
(ii) Assess the basis of provisions for reasonableness and compliance along with IAS 37
(iii) Certify that correct calculations have been created
(iv) Physically inspect any sites in respect of that clean up restoration provisions have been created.
(v) Consider the requirement for expert technical assistance
(vi) Assess the requirement for further similar provisions
Responsibilities of the Auditor The Auditor has no duty for the prevention and recognition of fraud and error though the annual audit might act as a restraint. As explained
write short note on the following; audit sampling population sample size sample unit stratification extrapulation
The auditors for Weston University are conducting their audit for the fiscal year ended December 31, 2011. Specifically, the audit firm is now focusing on the audit of revenue from
phases of operational auditing report sample or template of companies operational audit report
Systems Based audit approach The basis of IAS 400, Risk Assessment and Internal Control. The term systems audit refers to the typical audit approach to medium and large comp
i have assignment question
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What is business risk and what controls should organizations have in place? Business Risk and Controls Business or operational risks related to the activities carried out
Process to Adopt Liabilities It is significant that the auditor realises which such liabilities can exist and he should obtain reasonable steps to unearth them whether they ex
General phases of control evaluation are: Phase 1: Understand and document • Understand the client's internal control • Document the understanding of internal control o
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