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(a) In order to draw reasonable conclusions, an auditor is required to identify and use audit procedures to gather audit evidence. You are required to identify and explain, five different types of each:-
(i) Audit procedures
(ii) Audit evidence
(b) Summarise the type of evidence that an auditor would collect in respect of the following item in a company client's balance sheet:
"Land and Building" of Rs 2, 000,000/-
impact on audit report of going concern
Pension Funds - Specialized Audit Situation Pension funds are set up through companies or another organization: (a) To retired employees to administer the pension payable
What is the meaning of it?
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