Auditing: A Risk Based-Approach (MindTap Course List)
Auditing: A Risk Based-Approach (MindTap Course List)
11th Edition
ISBN: 9781337619455
Author: Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Publisher: Cengage Learning
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Chapter 4, Problem 18RQSC

a)

To determine

Introduction: Auditor is appointed by the company in order to get their financial statements checked whether they are authentic or reliable for further usage by the shareholders and other users.

Thecircumstances in which the bank can be an identified user.

(b)

To determine

Introduction: Auditor is appointed by the company in order to get their financial statements checked whether they are authentic or reliable for further usage by the shareholders and other users.

The exceptions that might argued by the Bank F against the identified user test.

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