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Introduction to Auditing
statutory and private audits
Auditing and accountancy
97 other sections not shown
31st December 19 accounting records amount analytical review appropriate assessment audit evidence audit procedures audit report audit tests Auditing Standards auditor's report authorised balance sheet date bank basis carried cash cheques circumstances client Companies Acts 1948 company's control account debtors depreciation directors disclosed disclosure documents employees engagement letter ensure enterprise examination external auditor fair view financial statements fixed assets give a true going concern Guideline historical cost independent input internal audit internal control invoices issued letter liabilities loans loss account material matters necessary normally obtain operation opinion payment period prepared primary auditors processing programs purpose qualified realised reference relation relevant responsible sample share premium account shareholders shares specific SSAP staff Standard Accounting Practice statutory stock records stocktaking subsidiary system of internal third parties transactions true and fair valuation verification