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Substantives

This topic has 3 replies, 2 voices, and was last updated 9 years ago by Ken Garrett.

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June 6, 2016 at 3:03 pm #319875
saajan
Member
- Topics: 12
- Replies: 76
Sir, what test you will perform if the records are not available but the draft financial statements are available.
June 6, 2016 at 6:23 pm #319969
Ken Garrett
Keymaster
- Topics: 10
- Replies: 10597
I don’t think you can do any tests if the records are missing.
June 6, 2016 at 7:02 pm #320003
saajan
Member
- Topics: 12
- Replies: 76
so is it relevant the following?
Obtain written representation cosidering that the amount written on draft financial statements is correct nd complete.
June 6, 2016 at 10:43 pm #320087
Ken Garrett
Keymaster
- Topics: 10
- Replies: 10597
Well if you can perform an audit simply by asking the directors if the FS are OK, why do auditors ever bother with all the other work that they normally do?
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