ACCA Noter Answer Paper F8 2 6int 2007 jun q
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1 The objectivity of the external auditor may be threatened or appear to be threatened where: (i) There is undue dependence on any audit client or group of clients;.. (ii) The
It will utilise the special knowledge of account production and internal controls from the external auditor and business non-executives to provide appropriate review of
(b) You are a partner of Heaton & Partners in charge of the audit of Caffyn, a public listed company; the audit manager has completed the audit for the financial year October
'Sufficient' audit evidence means 'enough' evidence to enable the auditor to form his opinion.. What is 'enough' is a matter of
Common errors and reasons why those errors did not obtain marks included: Error Reason for lack of marks. Taking each audit report extract as a separate opinion paragraph and
(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
(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
Audit documentation is available from the previous year’s audit, including internal control questionnaires and audit programmes for the despatch and sales system.. The audit
