Page 118 - DCOM204_AUDITING_THEORY

Auditing Theory

Notes 9. Revenue recognition I, II, III
10. Accounting for Fixed Assets I, II, III
11. The Effect of Changes in Foreign Exchange Rates I, II, III
12. Accounting for Government Grants I, II, III
13. Accounting for Investments I, II, III
14. Accounting for Amalgamations I, II, III
15. Accounting for Retirement Benefits in the Financial I, II, III
Statements of Employers
16. Borrowing Costs I, II, III
17. Segment Reporting I
II. with modification
III. with modification
18. Related Party Disclosures I
II. with modification
III. with modification
19. Leases I
II. with modification
III. with modification
20. Earning Per Share I
II. with modification
III. with modification
21. Consolidated Financial Statements I
22. Accounting for Taxes on Income I,II,III
23. Accounting for Investments in Associates in Consolidated I
Financial Statements
24. Discontinuing Operations I
25. Interim Financial Reporting I
26. Intangible Assets I,II,III
27. Financial Reporting of Interests in Joint Ventures I. with clarification
II. with clarification
III. with clarification
28. Impairment of Assets I
II. with modification
III. with modification
29. Provisions, Contingent Liabilities and Contingent Asset

Self Assessment

Fill in the blanks:
7. Auditor’s Duty against non compliance .....................; ........................; ................ and .....................
8. Documentation of findings by auditor include copies of ............. and ......................

9. The auditor’s duty of confidentiality would ordinarily preclude reporting non-compliance
to a ....................
10. When an auditor conducts the audit of accounts of a business entity three fundamental
accounting assumptions that he must keep in mind are................;.................. and ................

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