Audit completion issues

Up to 2 marks for each audit completion issue assessed:

– Property disposal/sale and leaseback
– Property revaluation
– Actuarial loss
– Goodwill impairment
– Goodwill classification into assets held for sale
– Associate
– Presentation of assets held for sale (separate and not netted off)
– Measurement of assets held for sale
– Lack of disclosure of discontinued operation
– Non-controlling interest
– Finance cost and loan

Maximum marks 18