#📁 — key’s disclaimers

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## MASTERLIST

DISCLAIMER: all work is my work, do not plagiarise, repost or translate on other sites without my permission

KEY !

✦ - nsfw (18+ minors dni)

☁︎ - fluff

📁 JIWOONG 지웅

‎★ ꜝꜞ ᳝ none

📁 HANBIN 한빈

‎★ ꜝꜞ ᳝ none

📁 ZHANGHAO 장하오

‎★ ꜝꜞ ᳝ none

📁 MATTHEW 매튜

‎★ ꜝꜞ ᳝ none

📁 TAERAE 태래

‎★ ꜝꜞ ᳝ none

📁 RICKY 리키

‎★ ꜝꜞ ᳝ none

📁 GYUVIN 규빈

‎★ ꜝꜞ ᳝ none

📁 GUNWOOK 건욱

‎★ ꜝꜞ ᳝ none

📁 YUJIN 유진

‎★ ꜝꜞ ᳝ none

📁 OT9

‎★ ꜝꜞ ᳝ bf!zb1 being jealous ☁︎

#📁 rei’s navi ꗃ

[stashbookkeeping]

Auditors' Evaluation of Financial Statements: Ensuring Accuracy and Reliability 🧐📊

Auditors play a vital role in maintaining trust and confidence in a company's financial statements. Their evaluation process involves several key steps:

Planning and Risk Assessment 📝🔍:

Auditors start by understanding the company's business and assessing the risk of errors in the financial statements. They create an audit plan that outlines the scope and objectives of the audit.

Internal Control Evaluation 🕵️‍♂️🔒:

Auditors examine the company's internal controls to ensure they are effective in preventing and detecting errors and fraud. They identify key control activities and consider their reliance on these controls.

Substantive Procedures 📈📑:

Auditors perform substantive procedures to gather audit evidence. This includes testing transactions, analytical procedures, confirming balances with third parties, and assessing the valuation of assets and liabilities.

Audit Sampling 📊📉:

Statistical sampling techniques are used to select a representative sample for testing. The sample should provide sufficient evidence about the overall population being examined.

Audit Documentation 📁🖋️:

Detailed audit documentation is maintained, including procedures performed, evidence obtained, and conclusions reached. This documentation creates a clear audit trail.

Materiality Assessment 💰📈:

Auditors assess the materiality of errors and misstatements in the financial statements. Materiality is a threshold above which errors would impact users' decisions.

Audit Assertions 🗂️✅:

Financial statement assertions, such as completeness, existence, accuracy, and presentation, are evaluated.

Testing for Fraud 🕵️‍♂️🔍:

Auditors consider the risk of fraud and perform procedures designed to detect fraudulent activities or misstatements.

Subsequent Events 📅🔄:

Evaluation of subsequent events that may impact the financial statements after the balance sheet date is conducted.

Review of Disclosures 📄🔎:

Auditors ensure that financial statements are presented fairly and in compliance with accounting standards and regulations.

Audit Opinion 📜🗳️:

Based on their findings, auditors issue an audit opinion. This opinion can be unqualified (clean), qualified (with exceptions), adverse (material misstatements), or a disclaimer (unable to form an opinion).

Audit Report 📋✍️:

Auditors provide an audit report that includes their opinion on the financial statements, significant audit findings, and any deficiencies in internal controls.

Communication with Management 💬👥:

Auditors communicate their findings and significant issues with the company's management and governance board. The audit process is rigorous, designed to provide stakeholders with confidence in the accuracy of financial statements and to ensure transparency and accountability in financial reporting. 🌟👏

#Accrual Accounting #Small Business Bookkeeping: #bookkeeping #accounting services #accounting

[gojoflakes]

disclaimers

this blog contains mature content , viewer discretion advised!

- this is a nsfw writing blog, though sometimes I’ll write suggestive or slightly fluff content as well

- kinks I don’t write for: incest, race play, water sports, age play

- I am comfortable writing for almost everything else except non/dub-con. If you still want clarity over what is acceptable to request, you can always ask.

- I write nsfw for both male and female anime characters

- when it comes to writing nsfw, the reader will always be written in afab.

- I write for all races/ethnicities, so if you want that to be specified just let me know when you request.

- you can request headcanons, drabbles, and one shots. Maximum number of characters is 4 for headcanons.

- lastly, please be patient with me. I’m a full time college student, so I may not always get to your request in a timely manner!

#📁 — key’s disclaimers