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Sa 570 501
Sa 570 501
DATE
SA 54o PAGE
PAGE
ASSESME N ASSESsMENT OT
PERFORMED | PERFORMED
OF GC
tOHETHER evENTS OR
ConsDITIoNS DENTIFIED INQUIRE MGT OHETHER
EvENTS ERISTT
THAT CAST DOUBT oN
ABTLITY To CONTINDE THAT CAST POVRT ON
=ERAMPLES
ETNAIAL OTHER
-NET LABILTTY OR MGT INTENTION CHANGE TN
NET CURRE NT TO LIQUT DATE LA OR
TIABTLITY POSITION" GoVT PoLTCy
- T H DRAWAL OF CEASE OPERATIONS
FNANCI AL SO PPORT BY PENDNG
oSs oF KET MGT
CREOTTORS KSITHOVT RE PLACEMENTLEGAL PROCEE-
-NE CASH FLOWS LABOUR DIPFICULTIES PING
ADVERSE FINANCTAL
RATT0
Magic-
DATE
'AG
ASSETSS CATASTKOPHES
-EMERGENCE OF OHEN THEY.
SVCLEsSFOL OCUOR
HIGHL
COM PETITOR
ASSUMPTIONNS
G
or NvETORY BY
ATTENDANCE AT PEREORM
HSICAL INVENTORY AUDIT PROE
bURE
CoUNT ING , OMLESS TMPRACTICABLE
OUER ENITY
- E VALUTE MGT INSTRUCTlON FINAL INVeNT
AND PROCEDURES FoR CONTROLLiM OR
RECORD TOD
- OBsERNE PERFORMANE OF DETERM NE.
WHE THER THey
CoUNTPROCEDURE
INSPECT CoUNT AcCURATELY
PERFORM TEST CoONT RE FLECT ACTOAL
INVE NTOR
COONT.
ATTENDANCE AT PHYSICAL MATTER RELEVANT LN
INVENToRY CoUNTING FLA NNTNG ATTENDANCE
- INPECT COUNT To ASCERTANATOKE OF ENNENTOR
KMM REL TED To INNENTR
TTS ExISTENCE AN -NATURE OF TC
-
OBSERVE COMPLT ANCE ATH ADEQUATE PRoCeNURE FFD
MGT INSTRUCTLON INSTRUCTIONFORK COUNT.
TIMING OF COONT
CBTAIN SAAE PORK -
LOHETHER ENTI TÝ MAINTHN
RELIABILITY OF COUNT PERPETvAL TNvEN TORY SSTEM
|-LOCATTON OF INNENTORy
- -ASSISTA0CE OC EnERT
CuONT ConDcED DDER CO sfaDY
UNABLE To ATENDAN
ONDATE QTHeR AnD CoNTRL
THASF ATTEND PHYSICAL MRAC TCLEF
O NT | C3pAATY
peRFORM A P. AuTOR PERFoRM MATERIAL I S FS
MAKE DR| BsERE ALTERNAT|INE AUDIT
To DBTA SAAE CobNT O PROCEURES OBTAIN SAAE
ALTeRNAtTYE REGARDINÅ
ABoU CHANGES DATE ExiSTenE AD
IN INNENN TOR To OBTAIN SAAE
REGARDNG EISTE XE CONLTLON
B-CooNITATE PERFORM AP N AroDCODITIOns
DATE o INTeRveNIN O ENToRY
TRANACTLONS 0BTAINING PERPORM
CanFRMATIO sPECTIN
TF oTPossIBLE FROM 3Y4 TF
PAGL
REGARDING PIP o
UNDERS TANDING oE
SEGMENT INFO METHODS BY DSE D
AS PER FRF BY. B MGT By
SALES TE AND CHDKGES
Bl SELMENTS 4 ELIMINATE
TaOBTATN ONDERSTANDING . OF INTERSEGnEN T
ofMETH ODS USED
AMT
M
DAT
PAGE