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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
Verification Procedures - Long-Term Liabilities a) Received a schedule detailing the sums due at the starting of the year, redemptions and additions and the sum due at the yea
Sufficiency of audit evidence The audit evidence should in total enable the auditor to form an opinion on the financial statements. Sufficiency is a measurement of the quantity
what is tolerable error?
WHAT OF COST OF JOURNAL ENTRY?
describe how the auditors would determine that all investments income from shares had been properly recorded in the accounting records
discuss the verification procedure of current assets and long term liabilties
Audit Procedures -Research and Development The auditor should ensure that: a) Any costs incurred in the buy of fixed assets in order to give facilities for development and
Describe the management system within your case study business. Assess the risk of fraud in this business, and suggest methods for detection Management system in this ca
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.
describe possible factors in the auditor-client relationship that can make it more difficult for the auditor to detect fruad
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