On some assignments I conduct certain aspects of audit work while carrying out accounts preparation. How do I allocate my time?
When determining what constitutes audit work and accounting work, you should always be guided by the competence requirements and examples listed in the Practising Certificate Training Record. If you have performed any work for an audit client, which contributes towards the formation of the opinion expressed in the auditor’s report, then you may classify this work as audit. You should allocate your time on a reasonable basis.
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- On some assignments I conduct certain aspects of audit work while carrying out the accounts preparation. How do I allocate my time?
