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Finansiering en beleggingsiklus # # (Compensating steps (Authorization…

- - - - Not standard docs
- - - - Will likely be able to audit all tx
- - - - Opening balance
        
        Will only compare to previous year’s afs
      - Movements in account
        
        Tx assertions for movement during year
      - Closing balance
        
        Balance assertions for closing balance
      - First time audit?
        
        Previous auditor workpapers and whether can rely
        
        If not allowed can roll back
        
        Or a scope restriction
      - Analytical procedure
      - Scrutinise
      - Management rep letter
    - - Every company should have fixed asset register per companies act
        
        Asset number and descriptions
        
        Categories
        
        Location
        
        Date
        
        Price
        
        Useful life
        
        Residual value
- - - - No research
      - Only development directly attributable
    - - Easier to account for
  - - - Previous years
    - - Physical inspection on pc
      - Certificate inspections
- - - - Asset number
      - Description
      - Details
- - - - Recalculate
        
        Register
        
        Ledger
    - - Register with trial balance and general ledger
  - - - Physical inspections
        
        Damaged and quality
- - - - Lawyer for the probability
      - Follow through all docs and 📚
  - - - Amount
      - Assumptions
      - Data
- - - - Date
      - Name
      - Signed
      - Amount
      - Interest rate
      - Payment time and terms
  - - - Main assertion to make sure of then is:
        💡completeness
        
        New🚢⛴🛥🚜🚛🚚
        
        Minutes
        
        Capital budgeying