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Why auditors need to attain audit evidence
When significant fluctuations/unexpected relationshipsare identified which are inconsistent with other relevant information or that deviate from predicted patterns, auditors must investigate and obtain adequate explanations and appropriate corroborative evidence.Auditors need to attain sufficient appropriate audit evidence that information being used for analytical procedures is reliable.
Discuss about the Materiality An item can be considered material if its omission would reasonably influence the decisions of an addressee of report, a misstatement is material
DEFINITION OF BUDGETARY CONTROL As per the ICMA, BUDGETARY CONTROL is the establishment of budgets, relating the tasks of executives to the requirements of a policy, and the c
What is the relationship between a bond's market price and its promised yield to maturity? Explain. A bond's market price relies on its yield to maturity abbreviated as YTM. Wh
W orking Capital Working capital is measured as the difference among organization present assets and its current liabilities. Therefore, it is interpreted by some as a meas
Explain Composite Currency Bond Composite currency bonds are denominated in a currency basket, like SDRs or ECUs, in place of a single currency.They are often known as currency
A bond investor is always exposed to credit risk. Credit risks can be classified into three types. They are: Default Risk Credit Spread Risk
Remaining differences with US GAAP IFRS 8 comprise intangible assets as part of the non-current assets. SFAS 131 only refers to tangible assets. IFRS 8 requires method
Management Accounting: Management accounting on the other hand tends to focus internally. Reports generated through management accounting processes will be used by the organisa
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