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Principles of Auditors Procedures
i. The financial statements should be prepared on the source of conditions existing on the balance sheet date.ii. The material post balance sheet event needs changes in the amounts to be involved in the financial statements whereas:
iii. The material post balance sheet event should be disclosed whereas:
iv. So in respect of each post balance sheet event that is utilized to be disclosed under paragraph (iii) above, the subsequent information should be stated through way of notice in the financial statement:
v. Such estimate of the financial effect should be disclosed before taking account of taxation and the taxation implication should be described where essential for a appropriate understanding of the financial position.vi. The date on that financial statement is approved through the board of directors should be disclosed in financial statements.
Statutory Audit is a mandatory audit done by a CA. Finance Audit is conducted by the CA to compliance the legal supplies of monitory issues. If the audit for a business or an orga
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
Sales are shipped FOB shipping point with credit terms n/45. You have verified that the last shipping number used in 2009 was 261,336 and that numbers were used in numerical order.
Internal audit is an independent assessment function which is recognized by the management of an company for the review of its internal control system as a service to the company.
As an auditor, how would you react to the following situation? The company produced photocopies of fixed deposit receipts as the original receipts were kept in the iron safe of the
You have been assigned to carry out a stock take in a company. Your Audit Supervisor has given you with an audit programme. As part of a briefing session to your juniors, you a
Financial Instruments - IAS 32 and IAS 39 IAS 39 and IAS 32 are examinable to the extent such they deal along with the presentation and measurement of equity, debt or else con
Your firm has recently been appointed auditors of the Social Transport Corporation and you are commencing the audit of the wages system. The Corporation has about 2500 employee
Statutory Audits The audits are compulsory below statute in the case of a large amount of number of undertakings involving the following as: Undert
Advantages and disadvantages
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