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The measure of the validity of such evidence for audit purposes lies in the judgment of the auditor; in this respect audit evidence differs from legal evidence, which is circumscribed by rigid rules.Evidential matter varies substantially in its influence on the auditor as he or she develops an opinion with respect to financial statements under audit.Nevertheless, during the course of his audit, the auditor should be aware of the possible existence of material related party transactions that could affect the financial statements and of common ownership or management control relationships for which FASB Statement No.57 [AC section R36] requires disclosure even though there are no transactions.Customize form properties like the "Thank you" message you want to show users after they submit data.

You can also add business rules through the drag-and-drop functionality.

They can be either explicit or implicit and can be classified according to the following broad categories: Assertions about existence or occurrence address whether assets or liabilities of the entity exist at a given date and whether recorded transactions have occurred during a given period.

For example, management asserts that finished goods inventories in the balance sheet are available for sale.

See the discussion on modifying BRM events that make up account synchronization business events in Selects the bill to charge for events that occur between the end of a billing cycle and when billing applications are run.

See the discussion on customizing how to bill events that occur between billing cycles.




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