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LATEST 2024/2025 AUDITING 1 CLASS NOTES SUMMARY AND REAL EXAM QUESTIONS ALREADY PASSED 100%
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[Show more]**TOPIC 1: INTRODUCTION TO 
AUDITING** 
**1.1 Definition, Nature, and Scope of 
Auditing** 
**Definition** 
1) According to the International Standards on Auditing (ISA), an audit is an independent 
examination of an entity's financial statements by an appointed auditor, followed by an 
expression ...
Preview 2 out of 5 pages
Add to cart**TOPIC 1: INTRODUCTION TO 
AUDITING** 
**1.1 Definition, Nature, and Scope of 
Auditing** 
**Definition** 
1) According to the International Standards on Auditing (ISA), an audit is an independent 
examination of an entity's financial statements by an appointed auditor, followed by an 
expression ...
Topic 2 
Auditing Class Notes 
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Correct 100% 
**The Auditor and the Kenya Companies Act, 1962, Cap 486** 
**2.1. Appointment** 
Each company is required to appoint an auditor or auditors at every annual general meeting 
(AGM). The appointed auditors hold office from the end of that AG...
Preview 2 out of 5 pages
Add to cartTopic 2 
Auditing Class Notes 
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Correct 100% 
**The Auditor and the Kenya Companies Act, 1962, Cap 486** 
**2.1. Appointment** 
Each company is required to appoint an auditor or auditors at every annual general meeting 
(AGM). The appointed auditors hold office from the end of that AG...
**TOPIC 3: RESPONSIBILITY FOR 
DETECTION OF FRAUD & ERRORS** 
**3.1 DEFINITIONS RELATED TO FRAUD AND ERROR** 
Fraud is defined as a willful misrepresentation made with the intention of deceiving others, often 
involving a deliberate mistake in the accounts to achieve personal gain. Errors are typica...
Preview 1 out of 4 pages
Add to cart**TOPIC 3: RESPONSIBILITY FOR 
DETECTION OF FRAUD & ERRORS** 
**3.1 DEFINITIONS RELATED TO FRAUD AND ERROR** 
Fraud is defined as a willful misrepresentation made with the intention of deceiving others, often 
involving a deliberate mistake in the accounts to achieve personal gain. Errors are typica...
AUDITING 1 REAL EXAM QUESTION 
AND ANSWERS ALREADY PASSED! 
100% 
Topic 1 2 and 3 question and answers 
1. **Question:** What is the primary purpose of an audit? 
**Answer:** The primary purpose of an audit is to 
provide an independent assessment of the financial 
statements to ensure they present ...
Preview 3 out of 17 pages
Add to cartAUDITING 1 REAL EXAM QUESTION 
AND ANSWERS ALREADY PASSED! 
100% 
Topic 1 2 and 3 question and answers 
1. **Question:** What is the primary purpose of an audit? 
**Answer:** The primary purpose of an audit is to 
provide an independent assessment of the financial 
statements to ensure they present ...
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