The auditor must:
- Ascertain by asking questions
- Record on paper
- Corroborate his record and confirm that the record is correct.
- Review for adequacy and of planning of tests.
- Test to determine that it always works as it is supposed to.
- Form a conclusion on the adequacy of the clients system for documenting and recording the transactions, assets and liabilities of the client in the book of account and other records. This is because:
- The companies Act requires that the auditor investigates and reports on the company are keeping of proper accounting records.
- The books of account and other accounting records form the basis of the preparation of the financial statements
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