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Going Concern Considerations - Audit Process
IAS 1 Presentation of Financial Statements knows the going related assumption as one of the fundamental assumptions that underlie the periodic financial statements of enterprises. The meaning of going related can be said to be such the financial statements assume which the enterprise will continue in operational existence for the foreseeable future, or place another way the financial statements assume no intention or requirement to liquidate or curtail considerably the scale of operation or place more easy that the enterprise can meet its financial obligations like they fall due. The going related idea is very fine established in accounting and there is an authoritative document, ISA 570 Going related. The student is recommendation to read it in detail. The points to note still are:
i. The significance of the principle
ii. The auditor's responsibility
iii. Showing of the inapplicability of the principle
iv. Counter shows
v. Audit process
vi. The impact on audit reports in exercise.
four factors which influence the reliability of audit evidence
Post Balance Sheet Events Post balance sheet events occupy a very significant place in auditing and hence there is generally a program of work which is carried out in this are
Advantages and disadvantages
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advantage and disadvantage of joint auditor?
Contents of Working Papers - Audit The ISA 230 No.3 stresses which audit working papers may always be adequately complete and detailed to enable an experienced auditor along w
You have been appointed as an Internal Auditor in an organisation . As part of your duties, you are required to provide training to the staff in the internal audit division. Your f
Audit points - Audit Process Key audit points are as 1. Internal control particularly along with regard to computerisation and internal audit. 2. Provision for doubtful
Fitri, a sole proprietor in pulic practice, plans to establish a separate department that will provide internal audit service to his audit clients.
In a financial audit, management assertions or financial statement assertions is the set of information that the preparer of financial statements (management) is providing to anoth
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