To perform walk through in audit with the objective to ascertain the audit assertions. We need to understand the control or process in place on how to ascertain the assertions. We are not to just walk through the operation process.
The process can be transformed into audit procedures.
In business valuation, enterprise value is the value of the business. It includes any intangible assets not booked such as goodwill,...
Per FRS 109, para 5.1.1, financial assets such as equity instruments shall be initially measured at fair value. And subsequently measured...
In Singapore FRS 36, paragraph 96 ”The annual impairment test for a cash-generating unit to which goodwill has been allocated may be...
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