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audit

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Issue:

Business

 

Written by:

Wyatt N

 

Date added:

July 15, 2015

 

Level:

University

 

Grade:

A

 

No of pages / words:

3 / 578

 

Was viewed:

6279 times

 

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Essay content:

The primary directors should have arranged for uniform accounting policies to be applied to all group company financial statements. Where this is not so(perhaps for overseas legislative reasons), the principal auditors should ensure that full information is available for altering the financial statements, or if this is not possible that the differing polices should be fully explained...
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The principal directors should have sufficient control over the subsidiaries to enable them to secure all the information that is needed about: Accounting policies Items that require disclouse Consolidated adjustments. If the primary directors lack sufficient information, the principal auditors should seek from the primary directors?¦ permission to approach the subsidiaries or the other auditors directly...
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