Non-attendance at stock takes, Auditing

Assignment Help:

Non-Attendance at Stock Takes

Whether the auditor is unable to attend a stock take, since he has numerous clients along with the same accounting date, or stock is situate at remote position, the auditor must still confirm himself on the stock take. This can be done through:

1) Arranging for the stock take to be complete at previous date.
2) Appointing agents.
3) Examining perpetual inventory records much more systematically.
4) Intensifying another verification records
5) Utilizing rotational techniques.

Stock takes require not take place at the finishing of the year. Whether the satisfactory stock records of client such has a good system of internal control and, that clearly recognize opening quantities, issues, receipts and closing quantities after that the auditor can rely on a stock take carried out previous to or after the year finish. All he has to do is to observe the actions in the intervening times and substantiate them or Perpetual inventory methods.


Related Discussions:- Non-attendance at stock takes

Documentation of representations by management, Documentation of Representa...

Documentation of Representations by Management The auditor would ordinarily involve in audit working papers evidence of management's representations in form of a summary of or

Action if management refuses to provide representations, Action if Manageme...

Action if Management Refuses to provide Representations Whether management rejects to provide a representation which the auditor considers compulsory, this constitutes a scope

Assignment , Length: 2000 words Submission method options Alternative submi...

Length: 2000 words Submission method options Alternative submission method Task Question 1 (5%) Case: Battersby and Associates Chartered Accountants is a successful mid-tier ac

Intangible asserts, Suppose soyola cooking oil company takes over ZamGold c...

Suppose soyola cooking oil company takes over ZamGold cooking oil for an amount in excess of the value $500,000. A) What intangible assert will Soya create in its books which the a

Statistical sampling - advantages, Statistical sampling - Advantages A...

Statistical sampling - Advantages A. It is defensible and scientific; B. It gives a precise mathematical statement for probabilities of to be correct; C.  It is efficien

business risk and controls, What is business risk and what controls should...

What is business risk and what controls should organizations have in place?  Business Risk and Controls Business or operational risks related to the activities carried out

Sufficiency - sources of evidence, Sufficiency - Sources of evidence T...

Sufficiency - Sources of evidence The audit evidence should in total enable the auditor to form an opinion on the financial statements.  Sufficiency is a measure of evidence o

International, International, Assurance Auditing, Standards Board (IAASB) ...

International, Assurance Auditing, Standards Board (IAASB) The prologue to the International Standards on Quality Control, Auditing, Assurance and Related Services is issued to

Preferred stock valuation, Preferred stock valuation 1. Features of pre...

Preferred stock valuation 1. Features of preferred stock (You may review what you've learned about preferred stock from TCA 221): a. Multiple classes in terms of convertibil

Write Your Message!

Captcha
Free Assignment Quote

Assured A++ Grade

Get guaranteed satisfaction & time on delivery in every assignment order you paid with us! We ensure premium quality solution document along with free turntin report!

All rights reserved! Copyrights ©2019-2020 ExpertsMind IT Educational Pvt Ltd