pathfinder - The Institute of Chartered Accountants of Nigeria
pathfinder - The Institute of Chartered Accountants of Nigeria
pathfinder - The Institute of Chartered Accountants of Nigeria
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PATHFINDERPART II SHORT ANSWER QUESTIONS1. Related party2. Planning Phase <strong>of</strong> the Audit3. Pension Fund Custodians4. Audit Trail5. Litigation Support6. Extraordinary items7. Inherent Risk8. Memorandum and Articles <strong>of</strong> Association/Partnership agreement/trust deed/association‟s constitution9. Stratification10. Accounting and organisational controls11. Risk evaluation12. Database13. Input Control14. Financial statements15. Central Bank <strong>of</strong> <strong>Nigeria</strong>16. Prevail17. Going concern18. Management letter, Letter <strong>of</strong> weakness, Internal Control Memorandum,Domestic Report, Letter <strong>of</strong> Recommendation, Constructive Service Letter19. Vouching approach, Substantive approach20. RelevanceINTERMEDIATE EXAMINATION - NOVEMBER 201041