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Audit sampling,factors effecting sample size for tests of details.

Auditing

answered on 18-Apr-22 13:13

What does it mean?give an example.

latest answer

Auditors usually perform substantive analytical procedures by building their expectations and compare them to the clientâ??s record. For example, interest expense of borrowings is multiplied by the average outstanding balance of borrowings with the average interest rate. If it is not significantly different from the clientâ??s record, further test can come down. Tests of details are the audit procedures that auditors perform to test various audit assertions of significant account balances, classes of transactions, and disclosures of the clientâ??s financial statements. For example, test of detail on expenses - vouching expense transactions to supporting documents, such as loan agreement, and receipts, to ensure the occurrence assertion. So if the audit evidence from any of them is sufficient / adequate, the auditor need not do more of sampling

Anusha narayana

Anusha narayana

CA Inter

2K+

1

959

Sec 144

Auditing

answered on 18-Apr-22 13:08

Sir this applies to internal auditor also or only for external auditor

latest answer

Ok mam

Pandusml V

Pandusml V

CA Final

4K+

2

385

Repossession

Accountancy

answered on 16-Apr-22 17:43

In the question, they gave that the vendor took the 2 tempos against the amount due Why did we again pay him the amount of 41638 to him for the 3rd instalment for one tempo left with us

latest answer

Thanks for sharing sir

mani charan

mani charan

CA Final

3K+

2

415

Tax

Direct Taxation

answered on 18-Apr-22 10:07

1 st question 4th but calculation is not getting ... Can I get the calculation...

latest answer

Please post complete workings

DOKARA Sravani

DOKARA Sravani

CA Final

10K+

3

706

Partners salary

Direct Taxation

answered on 16-Apr-22 16:21

Is Salary received by partner which is not allowed as deduction for firm, is taxable in partner hands ?

latest answer

Yes, the income will be taxable only in the hands of one person either for a firm or a partner

Balaji R

Balaji R

CA Final

20K+

2

449

Doubt

Corporate & Other Laws

answered on 18-Apr-22 09:37

In this question regestration is made within 60 days which could be done by payment of additional fees however the answer is on payment of advolrem fees Where iam making mistake...?

latest answer

300 days for charges formed prior to 2nd November 2018 (commencement of Ordinance, 2018).

Sri kanaga Varshini

Sri kanaga Varshini

CA Final

3K+

1

404

Cost of improvement

Direct Taxation

answered on 16-Apr-22 08:30

Where the assessee got the property from the father and the father has incurred the cost of improvement before 1/4/2001, and now the assessee takes the cost of acquisition as the cost to the previous owner(as he got such option), now whether the cost of improvement incurred by the father is allowed as a deduction or not

latest answer

Cost of improvement incurred before 1-4-2001 Is not allowed

mani charan

mani charan

CA Final

3K+

1

395

Advance accounts

Accountancy

answered on 16-Apr-22 17:31

In IRS.. even if not mentioned, which are the balances that should be written off..

latest answer

Can you please post it as a separate query?

Priyanka Agrawal

Priyanka Agrawal

CA Inter

3K+

5

446

Taxability of PF

Direct Taxation

answered on 16-Apr-22 07:55

In amendment it is stated, if contribution exceeds 2.5 lakhs then interest on cont exceeding 2.5laks is taxed.BUT my doubt is if it is not exceeding 2.5lakhs then old method i.e excess of 9.5 percent is taxable applies ???

latest answer

Thank u sir

Kiran Vijay

Kiran Vijay

CA Final

4K+

2

403

Dividend decision

Financial Management

answered on 01-May-22 19:05

Gordon growth formulae sums Which is crt? Both are same formula, then why ans is differs from one another??

latest answer

Hai, how is ur preparation

Sathiya Bama

Sathiya Bama

CA Final

24K+

11

524