authorized iemployee ilist
No isegregation iof iduties Apple ismith ishould inot iperform iall ithe
iduties, ithere ishould ibe isegregation iof
iduties iin irespect ito iduties iperformed iby
apple ismith
There iare ino iindependentireconciliations Independent ireviews iand ichecks ion ithe
iand ireviews ion ithe iwork iperformed i by iwork iperformed iby iapple ismith ishould ibe
apple ismith iand ithere iare ionly irandom carried iout iregularly iand inot ion irandom
Ratio ianalysis iwill ibe iused iby ian iauditor iwhen iperformingianalytical
iprocedures.During
i ithe iperformance istage ian iauditor iwhen iauditing
2013
25 i500 i000 i– i18700 i000 iX100
25 i500 i000
=26,67%
The igross iprofit ipercentage ideteriorated iduring ithe icurrent iyear ithis iis iattributable ito
ia idecline iin isales iin irelation ito iincrease iin icost i of isales.
Q37 iThe ishort icomings ion ithe iworking iPaper
4
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