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CA Intermediate is the second level exam, of a course in India, Chartered Accountancy. It has six subjects and over 7000 pages of study material that a student is expected to cover in the nine months study period allotted to them.
Audit working papers are the property of the auditor. In order to keep professional ethic , it cannot reveal to third parties without client consent unless limited specified situations mentioned in ISA 230 Documentation and required by law , the examples are court order , for public interest and so on.
An audit report may have an executive summary – a body that includes the specific issues or findings identified and related recommendations or action plans, and appendix information such as detailed graphs and charts or process information. Each audit finding within the body of the report may contain five elements, sometimes called the "5 C's":
No audit firm wants to have to explain to the press the loss of a big client. This gives the directors of the large company a commanding position over its audit firm and they may look to take advantage of it. The audit team would feel pressured to satisfy the needs of the directors and in doing so would lose their independence.
European Union: The Audit Directive of 17 May 2006 enforces the use of the International Standards on Auditing for all Statutory audits to be performed in the European Union. The Audit Directive of 17 May 2006 is important in order to ensure a high quality for all statutory audits required by Community law requiring all statutory audits be ...
It would have stricken exceptions to the audit protocol in 31 U.S.C. § 714 for the Federal Reserve System, the central bank of the United States, and would have replaced an indefinite deadline with a deadline of December 2010. [4] If enacted, the bill would also have ensured that the audit results would be available to Congress. [5]
In large-scale deployments, Alice may not be familiar with Bob's certificate authority (perhaps they each have a different CA server), so Bob's certificate may also include his CA's public key signed by a different CA 2, which is presumably recognizable by Alice. This process typically leads to a hierarchy or mesh of CAs and CA certificates.
One of the key features of conflict management in inter-organizational relationships is the involvement of both an individual level and an organizational level. In inter-organizational relationships, [13] conflicts have to be managed through a set of formal and informal governance mechanisms. [14]