Adverse Opinion - The auditor shall express an adverse opinion when the auditor, having obtained sufficient appropriate audit evidence, concludes that misstatements, individually or in the aggregate, are both material and pervasive to the financial statements. Qualified opinion - The auditor, having obtained sufficient appropriate audit evidence, concludes that misstatements, individually or in the aggregate, are material, but not pervasive , to the financial statements; or the auditor is unable to obtain sufficient appropriate audit evidence on which to base the opinion, but the auditor concludes that the possible effects on the financial statements of undetected misstatements, if any, could be material but not pervasive. Disclaimer of Opinion - The auditor shall disclaim an opinion when the auditor is unable to obtain sufficient appropriate audit evidence on which to base the opinion, and the auditor concludes that the possible effects on the financial statements of undetected misstatements, if any, could be both material and pervasive.
A sues B on an agreement and gives B notice to produce it. At the trial A calls for the document and B refuses to produce it. A gives secondary evidence...
Mistake contemplated under section 26 of the Specific Relief Act is __________
A plea questioning the jurisdiction of the arbitral tribunal ________________
A vice president can act as a president maximum for the period of:
An appeal may not lie from:
Consider the following statements in relation to the definition of “Public nuisance”.
Statement (I) : A common nuisance is not excused on the...
The employer shall arrange to pay the amount of gratuity within _______________days from the date it becomes payable.
What are the processes issued to compel appearance of accused?
Find out the right pair
When did the Customs Tariff Act came into force?