Ownership and custody of working papers

Procurement auditor claims custody of working papers and therefore the working papers are property of the auditor. Confidentiality of working papers: Information should not be disclosed to 3rd parties without consent of auditee unless required by law. The auditor should Read More …

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BAC December 2021 KCA Past Paper

BAC 2308  BSD 3202  ADVANCED APPLICATION PROGRAMMING. BAC 2317  BISF 2303  SOCIOLOGY. BAC 3101  RECOMMENDER SYSTEMS. BAC 3102 BSD 3102  ARTIFICIAL INTELLIGENCE PROGRAMMING. BAC 3117 BISF 3105  HUMAN ASPECTS OF FORENSICS. BAC 3118  NETWORK SECURITY. BAC 3202 BSD 3105  AMBIENT Read More …

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Audit Working Papers

These are materials that the auditor prepares or obtains in connection with the performance of an audit. They are records kept by the auditor on the procedures applied, information obtained in the course of audit and conclusions drawn using the Read More …

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Contents of an Audit Programme

1. Audit objectives to be achieved by auditor. 2. Preliminary risk assessment, scope of audit work and control environment. 3. Audit procedures to be used in obtaining audit evidence 4. Vouching and casting. 5. Procurement audit document to be examined Read More …

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BBIT DECEMBER 2021 KCA Past Paper

BSD 2108  BBIT 207  SYSTEM DEVELOPMENT METHODOLOGY. BUSS 100 INTRODUCTION TO ACCOUNTING 1 . BUSS 101 – INTRODUCTION TO MICRO- ECONOMICS. BUSS 106 – COST ACCOUNTING. BUSS 106 INTRODUCTION TO MACRO-ECONOMICS . BUSS 200 INTRODUCTION TO ACCOUNTING II . BUSS Read More …

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