____________ examines the entity’s internal control procedures and whether or not the control systems that have been established by management are operating effectively. Posted on:
_____________ means a professional accountant should be straightforward and honest in performing professional services. Posted on:
The ethical guidelines for accountancy practice is issued by the _____________ and adopted by member bodies such as ICAN. Posted on:
A professional accountant shall not knowingly be associated with reports, returns, communications or other information where the professional accountant believes that the information contains all of the following EXCEPT ______________. Posted on:
A professional accountant should be fair and should not allow prejudice or bias, conflict of interest or influence of others to override __________________. Posted on:
_______________ are defined as tracing one or more transactions through the accounting system and observing the application of relevant aspects of the internal control system. Posted on:
________________ is an Audit programmes which contain test and procedures to obtain audit evidence as to the completeness, accuracy and validity of transactions as well as obtaining evidence on the cost, authorization, valuation, existence, beneficial ownership and presentation of assets and liabilities in the financial statement Posted on: