AUE1501 Introduction to Auditing (AUE1501)

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AUDITING WHAT IS AUDITING? International Framework for Assurance Engagements (which defines an assurance engagement as one “in which a practitioner expresses a conclusion designed to enhance the degree of confidence of the intended user) WHAT IS AN AUDITOR? auditors of all types provide assurance pertaining to information prepared or presented by one party to another party with the intention of inspiring confidence in the �fairness� of the information which is being prepared or pr...

AUE1501 - Introduction To Auditing Study Notes Summary. VARIOUS BUSINESS ENTITIES The Department of Trade and Industry in South Africa recognises that a business can be operated through certain types of legal entities. In this study unit, we are going to look at each of the following types of business entities: • Sole proprietor • Partnership • Close corporation • Company ACTIVITY Go and open the following link and read about the legal issues of the different types of business ...

ASSIGNMENT 02: ESSAY TYPE QUESTIONS () Question 1 PART A: DOCUMENTS REVENUE AND RECEIPTS CYCLE 1.1 Document Purpose of the document Information appearing on the document 1. Credit application form The purpose of this document is to measure the customer’s ability to pay/ their credit worthiness. 1. Customer’s income and expenditure details 2. Trade references 3. Banking details 2. Internal sales order The purpose of this document is to record customers’ orders and order de...

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