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 …
Month: March 2022
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 …
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 …
Procurement audit documents and other financial statements
These are records and information forming audit evidence gathered or used in audit. Procurement audit documents are governed by ISA 230 which requires the audit officer to document matters which are important in providing evidence to support the audit opinion. Read More …
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 …
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 …
