ACCA Noter Answer Paper F8 2 6int 2006 jun a
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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
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
(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
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
Candidates were expected to identify areas of inherent risk in the charity scenario provided and then to explain the effect of each risk on the audit approach.. The question was
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
