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In previous times, the Kings used to hear their accountants narrate the accounts verbally. Though, as the complexity of the accounting function grew, require was felt to thoroughly check the accounts for mistakes misclassification and document the findings in a written form so that it can be used by the Management, stakeholders, investors, Government and several other bodies. This process is called as Auditing or Audit.
techniques of vouching
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State four factors considered determining sufficiency of audit evidence
describe possible factors in the auditor-client relationship that can make it more difficult for the auditor to detect fruad
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a) Would King & Queen be liable to EFL? Provide specific case references to support your answer.
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