Audit of Assets-PPE, Inventories, Investment Properties, Investments, Receivables & Impairment of Assets

INTRODUCTION
Professional and technical competency is one of the corner stone of the
audit profession. As adequate job knowledge is vital for any audit staff
to perform their task effectively and efficiently, professional accounting
bodies have made professional competency mandatory for its
members. Auditing standards and auditing manuals have also provided
guidance for auditors to perform their audit in a proper manner.

 

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