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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.
Principles of Auditors Procedures i. The financial statements should be prepared on the source of conditions existing on the balance sheet date. ii. The material post balance
QUESTION: (a) The auditor should get relevant and reliable audit evidence sufficient to enable him to draw reasonable conclusions therefrom: (i) What do you understand by
auditor is a watch dog not a blood hound
what are the qualities of stock verifier
This charter defines the mission, independence and objectivity, scope and responsibilities, authority, accountability and standards of the Internal Audit function. A charter i
Question : Describe the methodology and process of conducting an audit. Define audit Describe the methodology of conducting an audit Describe the process of conduc
audit procedure for shares or common stock
The Need for an Audit If you take an example of a modern large liability company, we can clearly distinguish between the providers of funds and those who control those funds. The
Types of audits So far we have tended to think in terms of the audit of limited companies, and indeed, the emphasis throughout this text will be on such companies incorporated
Definition of Auditing According to International Standard on Auditing (ISA) objective and common principles governing an audit of financial statements, the purpose of a financ
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