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It is a compulsory audit Completed by a CA.
Finance Audit conduct by the CA to compliance the legal requirements of monitory issues.
what is design and operation
auditor is a watch dog not a blood hound
Action if Management Refuses to provide Representations Whether management rejects to provide a representation which the auditor considers compulsory, this constitutes a scope
Capital allowances vs. Depreciation Whether the client can prove such they will keep the existing levels of investment in original terms, then there may be justification to ac
Problem: (a) Your client has sought your advise on the procedures to be adopted for carrying out the stocktaking which is based on a year-end count. You are required to prepa
the availability of audit evidence is necessary but not sufficient condition for absolute reliance on the figure presented for audit
Classification of Management Representations The thing to note is which during the course of the audit the auditor obtains various representations from the management which ca
Q. Explain about Wash Sale? Wash Sale - A wash sale takes place if stock or securities are sold at a LOSS and seller acquires substantially identical stock or SECURITIES 30 day
Checking consolidation papers The auditor pays particular attention to the calculation of: Goodwill arising on acquisition and consolidation Pre-acquisition and post-
Valuation - Detailed Audit of Stock IAS 2 prescribes such stock be priced at the lower of price and net realizable price, It is up to the auditor to ensure that net realizable
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