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Title: audit

Essay Details:

Subject: Business
Author: Ricky S
Date: February 26, 2016
Level: University
Grade: A
Length: 2 / 578

Essay text:

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. Avaliability of information. 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...

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