ACCA Noter Answer Paper F8 2 6int 2005 jun a
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• It should be recognised, however, that many significant frauds bypass normal internal control systems and that, in the case of management fraud in particular, much higher
2 You are an audit senior responsible for understanding the entity and its environment and assessing the risk of material misstatements for the audit of Rock for the year ending
The company has a trade receivables ledger that is material to the financial statements containing four different categories of account.. The categories of account, and the
'Sufficient' audit evidence means 'enough' evidence to enable the auditor to form his opinion.. What is 'enough' is a matter of
(ii) The decrease in value of inventory took place after the end of the reporting period but before the financial statements and the audit report were signed. The auditor is
To ensure independence, the scope of work of the internal audit department should be decided by the chief internal auditor, perhaps with the assistance of an audit committee..
The audit work has been completed, but there is one outstanding matter you are currently investigating; the directors have decided not to provide depreciation on buildings in
(iii) To report to the members where they consider that the going concern assumption has been used inappropriately, for example, when the financial statements indicate that
