An auditor should ask management about the policy in the operations that are associated with such activity, including evidence from external experts, such as a lawyer or financial statements relating to the accounts of the old company and gather information about financial transactions involving such matters will provide evidence and the auditor should use their own discretion or to ask for cooperation from experts in evaluation of life, where there may be an applicable regulations. Then save it and reconcile accounts to make them aware of the errors that may occur.
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