Audit

Cash receipt

Cash payment

Credit transaction

All of these

Statutory and private audit

Government and continuous audit

Continuous, final, interim, cash ,cost and management audit

None of these

identify cases of unrecorded revenue

ensure proper of unrecorded revenue

recomputed accrued income on the data of balance sheet

Any of these

board of directors

managing director

any director

General meeting

Auditor

Client

Company register

Company secretary

A revenue nature

A capital nature

A secret reserve

Contingency reserve

When it constitutes entire population

When it is enough to provide a basis for giving reasonable assurance regarding truthfulness

When it is objective and relevant

When auditor collects and evaluates it independently

Restrictions the client imposed

Reliance on the report of other auditor

Inability to obtain sufficient appropriate evidential matter

Inadequacy of accounting records

Bank statements obtained from the client

Documents obtained by auditor from third parties directly

Carbon copies of sales invoices inspected by the auditor

Computations made by the auditor

ICQ’s and walk through tests

ICQ’s and judgment sample

ICQ’s and random sample

ICQS and ICEC