AUDIT RISK

MATCH THE PROVISION WITH THE PROCEDURES PROCDURES ASSERTIONS Review Memorandum and Completeness Articles of Association and compare their requirements with issued share capital Read minutes of board meetings for evidence of share existance issues DOUBT - in the text they have shown that the 1st procedures is suitable for verifyig existance and the second one for verifying completeness WOULD'T FIRST AND BE MORE APPROPRIATE FOR COMPLETENESS AND SECOND ONE FOR EXISTANCE??