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Pension Funds - Specialized Audit Situation
Pension funds are set up through companies or another organization:
(a) To retired employees to administer the pension payable and
(b) Certain such funds are available to pay pensions even whether the sponsoring organization goes into liquidation. The auditor's duties involve:
Systems Based audit approach The basis of IAS 400, Risk Assessment and Internal Control. The term systems audit refers to the typical audit approach to medium and large comp
Why is studying Auditing different from studying other accounting topics?
Dealings with Directors and Other Parties - Sundry Debtors and Loans Dealings along with directors and other related parties: The auditor's duties are follows as: i. The revi
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 r
Research and Development - Audit Process The past of business is littered along with cases of companies which have collapsed as a convulsion of over indulgence in discover and
What are Objectives Of Internal Audit? Ans) The purpose of internal audit is to remain proper control over business activities. When there is proper control there is maximum eff
what is the role of a joint auditor
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
Kelley Brent, CA, is a partner in a one-office CA firm that audits Dane, Inc., a closely held corporation. Kelley''''s sister was recently appointed as the chief financial officer
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
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