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Managements interest in the accounting systemManagement needs complete and accurate books of accounts because:
What constitutes a sufficient system of accounting based on the circumstances? The significant thing is that the system must give for the orderly assembly of accounting information to enable accounts to be prepared. The system of accounting can’t succeed in entirely and precisely processing and recording all the transactions, except internal arrangements set up by the management termed as Internal Controls are built into the system.
People do not plan to fail, they fail to plan. Planning is an essential feature of an effective audit. The most effective plan is one that is reduced to writing, outlining the au
why are the figures presented to an auditor not sufficient for absolute reliance
what is design and operation
internal control procedures to be put in place when purchasing a motor vehicle
What document usually forms the basis of the audit team briefing?
Simple Plans - An employer can adopt a simplified retirement plan known as a SIMPLE Plan (Savings incentive match plan for employees) if it has fewer than 100 employees that receiv
Question : (a) Describe the following terms: 1) Forensic Accounting; 2) Forensic Investigation; 3) Forensic Auditing. (b) Explain the basic elements to consider for
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
what factors of stoc verification
Question: Part A (i) Describe audit sampling. Why do auditors sample instead of examining every transaction? (ii) List the four factors that enter into the sample size
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