Monday, October 15, 2007

#28 Auditing audit fees

How do we conduct the auditing process for audit fees as an auditors? What do we have to do?

Firstly, we have to obtained the agreed/ proposed audit fees for current year. And we used the formula below to assess the sufficiency for recorded audit fees:

Agreed audit fees + Reversal of Overprovision (if any) - Additional Accrual for Underprovision (if any)+ Additional audit related charges incurred during the year

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