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	<title>IFRS LIST.com &#187; AUDIT</title>
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	<link>http://www.ifrslist.com</link>
	<description>The Community about IAS/IFRS, International Accounting</description>
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		<title>Tools ‹ IFRS LIST.COM – The online community about IAS IFRS, Accounting and Auditing — WordPress</title>
		<link>http://www.ifrslist.com/2010/11/13/tools-%E2%80%B9-ifrs-list-com-%E2%80%93-the-online-community-about-ias-ifrs-accounting-and-auditing-%E2%80%94-wordpress/</link>
		<comments>http://www.ifrslist.com/2010/11/13/tools-%E2%80%B9-ifrs-list-com-%E2%80%93-the-online-community-about-ias-ifrs-accounting-and-auditing-%E2%80%94-wordpress/#comments</comments>
		<pubDate>Sat, 13 Nov 2010 06:29:58 +0000</pubDate>
		<dc:creator>riyer0018</dc:creator>
				<category><![CDATA[ASIA]]></category>
		<category><![CDATA[AUDIT]]></category>
		<category><![CDATA[BOOKS & RESOURCES]]></category>
		<category><![CDATA[BUSINESS COMBINATION]]></category>
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		<category><![CDATA[IAS 16]]></category>
		<category><![CDATA[IFRS]]></category>
		<category><![CDATA[OTHER]]></category>
		<category><![CDATA[OTHER IFRS]]></category>
		<category><![CDATA[TRAINING]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=2532</guid>
		<description><![CDATA[Tools ‹ IFRS LIST.COM – The online community about IAS IFRS, Accounting and Auditing — WordPress.



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Request for auditing standard
Assistance for Audit...


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<li><a href='http://www.ifrslist.com/2010/02/26/ifrs-a-help-or-a-headache-apply-for-msc-in-accounting-and-control-in-amsterdam/' rel='bookmark' title='Permanent Link: IFRS: a help or a headache? Apply for MSc in Accounting and Control in Amsterdam'>IFRS: a help or a headache? Apply for MSc in Accounting and Control in Amsterdam</a></li>
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</ol>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>IAS 17 LEASES</title>
		<link>http://www.ifrslist.com/2010/10/14/ias-17-leases-2/</link>
		<comments>http://www.ifrslist.com/2010/10/14/ias-17-leases-2/#comments</comments>
		<pubDate>Thu, 14 Oct 2010 08:32:51 +0000</pubDate>
		<dc:creator>H</dc:creator>
				<category><![CDATA[AUDIT]]></category>
		<category><![CDATA[IAS 18]]></category>
		<category><![CDATA[IFRS BLOG]]></category>
		<category><![CDATA[OTHER IFRS]]></category>
		<category><![CDATA[IAS 17 LEASES]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/2010/10/ias-17-leases-2/</guid>
		<description><![CDATA[Dear Sirs,
My query is related to IAS-17 described below :
A tenant is leased an office and billed for a year. The lease agreement is signed and handed over the kays. The tenant did not pay rent and legal case filed. The lease agreement is renewed automatically and keys are still with the tenant. Now in accounting the outstanding is considered as provision for doubtful debts.
Now I have following questions:
Whether tenant should be billed for another years &#38; recognize revenue and simultaneously provide as bad debts, based on the facts that ...


Related posts:<ol><li><a href='http://www.ifrslist.com/2008/12/15/revenue-recognition-and-provision/' rel='bookmark' title='Permanent Link: Revenue recognition and provision'>Revenue recognition and provision</a></li>
<li><a href='http://www.ifrslist.com/2009/09/30/accounting-treatment-for-rental-deposit/' rel='bookmark' title='Permanent Link: Accounting treatment for rental deposit'>Accounting treatment for rental deposit</a></li>
<li><a href='http://www.ifrslist.com/2010/04/26/how-to-recognize-revenue-for-mall-if-10-years-tennacy-contract-but-8-years-paid-and-two-years-for-free/' rel='bookmark' title='Permanent Link: How to recognize revenue for mall if 10 years tennacy contract but 8 years paid and two years for free?'>How to recognize revenue for mall if 10 years tennacy contract but 8 years paid and two years for free?</a></li>
</ol>]]></description>
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		<slash:comments>5</slash:comments>
		</item>
		<item>
		<title>Question about goodwill</title>
		<link>http://www.ifrslist.com/2010/09/09/question-about-goodwill/</link>
		<comments>http://www.ifrslist.com/2010/09/09/question-about-goodwill/#comments</comments>
		<pubDate>Thu, 09 Sep 2010 20:45:55 +0000</pubDate>
		<dc:creator>Mila</dc:creator>
				<category><![CDATA[AUDIT]]></category>
		<category><![CDATA[CONSOLIDATION]]></category>
		<category><![CDATA[IAS 38]]></category>
		<category><![CDATA[OTHER IFRS]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/2010/09/question-about-goodwill/</guid>
		<description><![CDATA[Hello,
I would be grateful for your advice on the following situation:
Company P buys 100% of company A and recognises goodwill in its consolidated financial statements. 3 months later the two companies merge and in the next period&#8217;s financial statements the goodwill is no longer separately presented, but presented in the notes as part of the investment property and is called &#8220;value of rentals&#8221; (company A owned a shopping mall). My question is: What happens to goodwill when a parent and subsidiary merge and which IFRS/IAS would you advise me to ...


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<li><a href='http://www.ifrslist.com/2010/06/08/is-offsetting-of-positive-goodwill-against-negative-goodwill-allowed-in-consolidation/' rel='bookmark' title='Permanent Link: Is offsetting of positive goodwill against negative goodwill allowed in consolidation?'>Is offsetting of positive goodwill against negative goodwill allowed in consolidation?</a></li>
</ol>]]></description>
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		<slash:comments>8</slash:comments>
		</item>
		<item>
		<title>Non Profit Agency and Auditing</title>
		<link>http://www.ifrslist.com/2009/12/06/non-profit-agency-and-auditing/</link>
		<comments>http://www.ifrslist.com/2009/12/06/non-profit-agency-and-auditing/#comments</comments>
		<pubDate>Sun, 06 Dec 2009 07:49:15 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[AUDIT]]></category>
		<category><![CDATA[NON PROFIT]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1531</guid>
		<description><![CDATA[Can a funding agency enter into a bilateral contract with an external auditor to subject a non-profit entity to an external financial audit?  The supposed audit engagement fee will be paid directly by the funder to the external auditor.  The non-profit does not become a party to the audit engagement. Then,  who becomes the addressee of the audit report? Does the external auditor become an extension of the personality of the funder?  IS there such a thing as a project audit that will not be within ...


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<li><a href='http://www.ifrslist.com/2010/11/18/profit-from-foward-contract/' rel='bookmark' title='Permanent Link: Profit from Foward Contract'>Profit from Foward Contract</a></li>
<li><a href='http://www.ifrslist.com/2008/08/27/standards-for-smesnot-for-profit-organizations/' rel='bookmark' title='Permanent Link: Standards for sme&#8217;s:not for profit organizations'>Standards for sme&#8217;s:not for profit organizations</a></li>
</ol>]]></description>
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		<slash:comments>3</slash:comments>
		</item>
		<item>
		<title>IFRS Seminar in Mumbai</title>
		<link>http://www.ifrslist.com/2009/07/14/ifrs-seminar-in-mumbai/</link>
		<comments>http://www.ifrslist.com/2009/07/14/ifrs-seminar-in-mumbai/#comments</comments>
		<pubDate>Tue, 14 Jul 2009 10:15:11 +0000</pubDate>
		<dc:creator>helixservices</dc:creator>
				<category><![CDATA[AUDIT]]></category>
		<category><![CDATA[EVENTS]]></category>
		<category><![CDATA[FINANCIAL INSTRUMENTS]]></category>
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		<category><![CDATA[workshops]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1376</guid>
		<description><![CDATA[
Helix Business Solutions
Energizing your organization….
 
ICAI has announced that all financial institutions have to report their financials in the IFRS format by 2011.  Are you prepared for it?
 
Helix Business Solutions is keeping a seminar on IFRS on 24th July 2009. It is a 2-day seminar in one of the best hotels in Mumbai with state-of-art facilities. The session will introduce you to the concepts of IFRS and how it impacts India Inc. Each accounting standard and its impact will be covered in detailed.
 
Date: Friday, 24th July 2009 and Saturday,25th July 2009
Time:10:00 ...


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</ol>]]></description>
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		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>Fradulant Presentation of Financial Statement</title>
		<link>http://www.ifrslist.com/2009/03/25/fradulant-presentation-of-financial-statement/</link>
		<comments>http://www.ifrslist.com/2009/03/25/fradulant-presentation-of-financial-statement/#comments</comments>
		<pubDate>Wed, 25 Mar 2009 16:56:13 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[AUDIT]]></category>
		<category><![CDATA[FRAUD]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1230</guid>
		<description><![CDATA[Dear All,
Please guide me on below mentioned 
1: If a group would not consolidate its account and use its group companies to hide its loses.
( Fradulant Presentation of Financial Statement ) 
Where it should be reported and how.specialy in focus of UAE.
1: If a chartered accountant firm voilating professional and ethical code of conduct and supporting to produce Fradulant Financial Statement.
Where it should be reported and how.specialy in focus of UAE.
I shall be obliged for quick and comprehencive guidance.
Ahmad


Related posts:Example of Financial Statement (Model IFRS financial statements for 2009)
IAS 1 ...


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</ol>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Audit quality control</title>
		<link>http://www.ifrslist.com/2009/03/03/audit-quality-control/</link>
		<comments>http://www.ifrslist.com/2009/03/03/audit-quality-control/#comments</comments>
		<pubDate>Tue, 03 Mar 2009 07:48:47 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[AUDIT]]></category>
		<category><![CDATA[QUALITY]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1195</guid>
		<description><![CDATA[Greating Dear   sir
Can we measure or assured the quality of audit?
With regard
kalehiwot


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<li><a href='http://www.ifrslist.com/2008/08/28/internal-audit-report/' rel='bookmark' title='Permanent Link: Internal audit report'>Internal audit report</a></li>
</ol>]]></description>
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		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>Audit Informationa Hotel (Hospitality) Project</title>
		<link>http://www.ifrslist.com/2008/12/15/audit-informationa-hotelhospitality-project/</link>
		<comments>http://www.ifrslist.com/2008/12/15/audit-informationa-hotelhospitality-project/#comments</comments>
		<pubDate>Sun, 14 Dec 2008 23:39:00 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[AUDIT]]></category>
		<category><![CDATA[CIA]]></category>
		<category><![CDATA[IFRS]]></category>
		<category><![CDATA[INTERNAL AUDIT]]></category>
		<category><![CDATA[LINK]]></category>
		<category><![CDATA[PROJECT]]></category>
		<category><![CDATA[SHARE]]></category>

		<guid isPermaLink="false">http://www.ifrsforsme.com/share/2008/12/fwd-ifrs-list-audit-informationa-hotelhospitality-project/</guid>
		<description><![CDATA[Dear Collegues,Really appriciate if anybody could share me the Hotel Internal Audit
Procedure and plan, stretegy (Hospitality). or any website link, PDF,
presentation file.Thanks in advance


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</ol>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Request for auditing standard</title>
		<link>http://www.ifrslist.com/2008/12/15/request-for-auditing-standard/</link>
		<comments>http://www.ifrslist.com/2008/12/15/request-for-auditing-standard/#comments</comments>
		<pubDate>Sun, 14 Dec 2008 22:27:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[AUDIT]]></category>
		<category><![CDATA[CIA]]></category>
		<category><![CDATA[FOREIGN CURRENCY]]></category>
		<category><![CDATA[FOREX]]></category>
		<category><![CDATA[IAS]]></category>
		<category><![CDATA[IAS 2]]></category>
		<category><![CDATA[IAS 21]]></category>
		<category><![CDATA[IFRS]]></category>
		<category><![CDATA[International]]></category>
		<category><![CDATA[LINK]]></category>
		<category><![CDATA[SHARE]]></category>

		<guid isPermaLink="false">http://www.ifrsforsme.com/share/2008/12/fwd-ifrs-list-request-for-auditing-standard/</guid>
		<description><![CDATA[Dear all,


Can you share me the international auditing standard document. Thanks


Danella,I double checked after the comment below, and I agree with Hemant. IAS 21.28 explicitly states that gains/losses on forex should be recognized in P&#38;L. The forex is not attributable to the asset but to the financial liability.http://www.ifac.org/IAASB/
My apologies for my earlier answer.
Regards,
Jeroen


 
 



http://www.ifac.org/Store/Category.tmpl?Category=Auditing%2C%20Assurance%20%26%20Related%20Services


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		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Internal audit procedures</title>
		<link>http://www.ifrslist.com/2008/12/15/internal-audit-procedures/</link>
		<comments>http://www.ifrslist.com/2008/12/15/internal-audit-procedures/#comments</comments>
		<pubDate>Sun, 14 Dec 2008 22:25:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[AUDIT]]></category>
		<category><![CDATA[CIA]]></category>
		<category><![CDATA[IFRS]]></category>
		<category><![CDATA[INTERNAL AUDIT]]></category>
		<category><![CDATA[LINK]]></category>
		<category><![CDATA[SHARE]]></category>

		<guid isPermaLink="false">http://www.ifrsforsme.com/share/2008/12/fwd-ifrs-list-internal-audit-procedures/</guid>
		<description><![CDATA[Hello

 
does anyone have sample internal audit questionary? SOX survey ? procedures etc.???
 
thanks



 
 

Dear
Could you specify the concerning areas u need sample questionnaires!


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<li><a href='http://www.ifrslist.com/2008/08/28/internal-audit-software/' rel='bookmark' title='Permanent Link: Internal audit software'>Internal audit software</a></li>
</ol>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Inventory Report</title>
		<link>http://www.ifrslist.com/2008/12/15/inventory-report/</link>
		<comments>http://www.ifrslist.com/2008/12/15/inventory-report/#comments</comments>
		<pubDate>Sun, 14 Dec 2008 22:21:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[AUDIT]]></category>
		<category><![CDATA[CIA]]></category>
		<category><![CDATA[IFRS]]></category>
		<category><![CDATA[INVENTORY]]></category>
		<category><![CDATA[REPORT]]></category>
		<category><![CDATA[SHARE]]></category>

		<guid isPermaLink="false">http://www.ifrsforsme.com/share/2008/12/fwd-ifrs-list-inventory-report/</guid>
		<description><![CDATA[Hi&#8230;
I will really appreciate if someone can tell me the format of writing
inventory auditing report.
Thank u very much,
Ibn


Hi Please give some more information regarding what you need


Hi.. thanx. Recently i have taken physical stock at out warehouse n
have noticed some discrepencies. i wanna repot it. i want to know the
format of writing such reports. is there any standard format?


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Reversal of a previuos inventory writedown
Writing-Down Inventory



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		<title>Reversal of a previuos inventory writedown</title>
		<link>http://www.ifrslist.com/2008/12/15/reversal-of-a-previuos-inventory-writedown/</link>
		<comments>http://www.ifrslist.com/2008/12/15/reversal-of-a-previuos-inventory-writedown/#comments</comments>
		<pubDate>Sun, 14 Dec 2008 23:40:00 +0000</pubDate>
		<dc:creator>admin</dc:creator>
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		<description><![CDATA[Dear All
Kindly feed me back regarding the reversal of any previuos writedown
that had been made in a previuos period. Is it possible to reverse a
wirte down for inventory made in 2007 to be reversed in 2008
Noting that I couldn&#8217;t reach any speci...


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<li><a href='http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-budget/' rel='bookmark' title='Permanent Link: Budget'>Budget</a></li>
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		<title>Budget</title>
		<link>http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-budget/</link>
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		<pubDate>Sun, 14 Dec 2008 22:28:00 +0000</pubDate>
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		<description><![CDATA[Dear All
 
Can any body tell me that is budget only for expenses or can be for Asset, liabilities and income also. My openion is it can be for all (Asset, liability, Expense and income). Please help me according to the IAS/IFRS.
&#8211;
Best regard...


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		<title>Cash basis – accrual basis</title>
		<link>http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-cash-basis-accrual-basis/</link>
		<comments>http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-cash-basis-accrual-basis/#comments</comments>
		<pubDate>Sun, 14 Dec 2008 22:27:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
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		<description><![CDATA[Dear all,
during an interview I was asked this question and I am still in doubt about the reply.
If you need to audit an entity which is going to change from a cash basis to an accrual basis accounting system, what would you audit first and why?
Thanks...


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		<title>Internal audit report</title>
		<link>http://www.ifrslist.com/2008/08/28/internal-audit-report/</link>
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		<pubDate>Thu, 28 Aug 2008 15:29:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[AUDIT]]></category>
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		<description><![CDATA[Hey all , need some help in writing an internal audit report , i&#8217;m an internal auditor , i&#8217;m a very good in auditing and finalizing the working papers or create work papers and good in the business that i audit .but i face lot of difficulties 
in wording an internal audit report , i did research and i know all the standards steps but always i find difficulties word and express my finding in a professional executive summary or detailed report ,  wish you got the point and someone ...


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		<title>Audit program</title>
		<link>http://www.ifrslist.com/2008/08/28/audit-program/</link>
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		<pubDate>Thu, 28 Aug 2008 15:28:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[AUDIT]]></category>
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		<description><![CDATA[I do need audit program on laboratory process/ lab testing process. Any body can help me by providing it.


 

Audit program totaly depends on nature of operation. you may take help from bangaldes auditing stanard for bsic sence of audit program. if you need help  may contract with me
zakaria



 

Sorry have no audit programme for lab process you may applied standard audit procedure after accquring reasonable knowledge of processes of relevant laboratroy.
If you received any good program please forwarded it to me
Thank You &#38; Best Regards,
 
AMIR



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Internal audit ...


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		<title>CIA exam</title>
		<link>http://www.ifrslist.com/2008/08/28/cia-exam/</link>
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		<pubDate>Thu, 28 Aug 2008 15:27:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
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		<description><![CDATA[Good day.

Have anybody intend to take this exam. Could advise me how I should register and where can I get the exam. In Jordan 

Regard 



  
 



I passed the CIA exam here in Jordan last November, Amir…

If you need any help, below are my contacts.







Dear Amir
CIA exam are being held by Institute of Internal Auditors. web site is www.theiia.org . You can take the exam in your country.
Kind regards
Cetin



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		<title>Audit software</title>
		<link>http://www.ifrslist.com/2008/08/28/audit-software/</link>
		<comments>http://www.ifrslist.com/2008/08/28/audit-software/#comments</comments>
		<pubDate>Thu, 28 Aug 2008 15:26:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[AUDIT]]></category>
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		<description><![CDATA[Can you please tell me where I can download software for automating auditing for use in Nigeria? thanks






Hi Kay,

 
 
Our South African Distributor might be able to help you in your search for Audit Software for Nigeria, please have a look at: http://www.cqs.co.za/live/content.php?Category_ID=26 
 
If you&#8217;re looking for Data Analysis Software, please check http://www.caseware-idea.com/fsh.asp 
 
Kind Regards,




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		<title>Cost allocation basis of internal audit fee between 2 entities</title>
		<link>http://www.ifrslist.com/2008/08/28/cost-allocation-basis-of-internal-audit-fee-between-2-entities/</link>
		<comments>http://www.ifrslist.com/2008/08/28/cost-allocation-basis-of-internal-audit-fee-between-2-entities/#comments</comments>
		<pubDate>Thu, 28 Aug 2008 15:23:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
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		<description><![CDATA[Dear All, 
I require your help in the basis of cost allocation can be done for an internal audit fee between two entities.
BestRegards,



The  appropriate basis in the instant case may include:
1. Turnover of the respective entities,
2. Networth of the two entities
3. In the ratio of Other Audit fees like Statutory audit fees of the respective entities.
In the absence of complete details, we can just suggest the above.
Regards 
Dear Alll
 
Can anyone help me in my quary
 
In a Glass industry one machine is being used for the other to produce Product -A-.
 
Can we charge ...


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		<title>Construction company</title>
		<link>http://www.ifrslist.com/2008/08/28/construction-company/</link>
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		<pubDate>Thu, 28 Aug 2008 15:18:00 +0000</pubDate>
		<dc:creator>ifrslist</dc:creator>
				<category><![CDATA[AUDIT]]></category>
		<category><![CDATA[INTERNAL CONTROL]]></category>

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		<description><![CDATA[Hey to All,
Can you people help me out to find out the internal control system and rules and regulation of a sample construction company?
if anyone can send me information or tell me about the web site.
ill be greatfull.
Regards,

Hello, 



Internal control system is PWC TeamMate EWP but try to find something on PWHC site or Deloitte web site as approach or rules.




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