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Problem :
As per the Field Standard (INTOSAI), competent, relevant and reasonable evidence should be obtained to support the auditor judgement and conclusions regarding the organisation , program , activity or functions under audit
(a) You are required to:
(i) identify and explain the different types of evidence which are gathered by an auditor to support his opinion .
(ii) identify and explain the different auditing procedures used by an auditor to gather audit evidence.
(b) The Current Assets include a cash balance of Rs 5000 in the account of XYZ company
You are required to identify and comment on the assertions made by management.
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Method of corrercting evidence?
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Concept of Audit Evidence The auditing is an evidence gathering exercise. It is an exercise continued out to confirm the assertions made through the management in carrying ou
Financial Instruments - IAS 32 and IAS 39 IAS 39 and IAS 32 are examinable to the extent such they deal along with the presentation and measurement of equity, debt or else con
State the FIVE threats contained within Auditor''s Code of Ethics and Conduct and for each threat list ONE example of a circumstance that may create the threat.
Accounting Requirements - IAS 40 Investment Properties IAS 40 prescribes the accounting treatment about investment property and related disclosure necessities. Investment
Problem : As per the Field Standard (INTOSAI), competent, relevant and reasonable evidence should be obtained to support the auditor judgement and conclusions regarding the org
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