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  2. Proof of funds - Wikipedia

    en.wikipedia.org/wiki/Proof_of_Funds

    A POF is commonly used when commencing a commercial transactions between parties who do not know each other. The purchaser's bank produces evidence in a standard format that their client is good for a transaction up to the value of xx, based on yy item etc. Usually, such letters have to be produced/verified/confirmed by a class A international bank, as local banks may not have the status ...

  3. Audit evidence - Wikipedia

    en.wikipedia.org/wiki/Audit_evidence

    In the control testing stage, audit evidence is used by the auditor to consider the mix of audit test of controls and audit substantive tests. [9] In the substantive testing stage, audit evidence is defined as the information that the auditor needs to support the appropriation of financial statement assertions. [ 10 ]

  4. Verification (audit) - Wikipedia

    en.wikipedia.org/wiki/Verification_(Audit)

    Verification means "proving the truth" or "confirmation". Verification is an auditing process in which auditor satisfy himself with the actual existence of assets and liabilities appearing in the Statement of Financial position. [1]

  5. Vouching (financial auditing) - Wikipedia

    en.wikipedia.org/wiki/Vouching_(financial_auditing)

    Vouching is the essence or backbone of auditing because when performing an audit, an auditor must have proof of all transactions. Without the proof provided by vouching, the claims provided by the auditor are just that, only claims. In most cases, hard to detect frauds can only be discovered through the use of vouching.

  6. Letter of credit - Wikipedia

    en.wikipedia.org/wiki/Letter_of_credit

    A confirming bank is a bank other than the issuing bank that adds its confirmation to credit upon the issuing bank's authorization or request thus providing more security to the beneficiary. A complying presentation is a set of documents that meet with the requirements of the letter of credit and all of the rules relating to letters of credit.

  7. ISA 500 Audit Evidence - Wikipedia

    en.wikipedia.org/wiki/ISA_500_Audit_Evidence

    ISA 500 Audit Evidence is one of the International Standards on Auditing. It serves to guide the auditor on obtaining audit evidence through the application of an appropriate mix of tests of control systems and substantive tests of transaction and balances.

  8. Comfort letter - Wikipedia

    en.wikipedia.org/wiki/Comfort_Letter

    A comfort letter is a document prepared by an accounting firm assuring the financial soundness or backing of a company. [1] The comfort letter can be issued by a Certified Public Accountant declaring no indication of false or misleading information in the financial statements and that the company's prospectus follows the prevailing accounting standards.

  9. Financial audit - Wikipedia

    en.wikipedia.org/wiki/Financial_audit

    Confirmation; Inquiry; Observation; Inspection; Year-end scrutiny; Re-computation; Tracing in subsequent period; Bank reconciliation; Vouching; Verification of existence, ownership, title and value of assets and determination of the extent and nature of liabilities; Financial audit is a profession known for its male dominance.

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