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Statutory Audits
The audits are compulsory below statute in the case of a large amount of number of undertakings involving the following as:
Undertaking
Principal Act
Limited Companies
Building Societies
Banking and Financial Institutions
Insurance Companies
Co-operative Societies
Companies Act 1962
Building Society Act 1962
Banking Act 1989
Insurance Act 1984
Co-operative Societies Act
information included in current file in auditing
expalining the meaning of audit test data
Definition of Auditing According to International Standard on Auditing (ISA) objective and common principles governing an audit of financial statements, the purpose of a financ
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Communications to Regulatory and Enforcement Authorities The auditor’s professional responsibility to sustain the confidentiality of client information ordinarily prevents repo
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The Need for an Audit If you take an example of a modern large liability company, we can clearly distinguish between the providers of funds and those who control those funds. The
Specialized Audit Situations Companies carry on thousands of different types of trade, business or professional activities. It is not possible in a manual on general auditing
Issues for Finance Leases For the leases such have been categorize as finance leases, a model uses to be checked for the following issues: (i) Check technique used to split
Current Audit File The current audit file may involve inter alia: a) A copy of the audited financial statements and other report prepared such as a conclusion of audit work
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