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CPA Audit Program Long term loans debentures and redeemable capital

Name

CPA Audit Program Long term loans debentures and redeemable capital

Description

CLIENT NAME:_________________________ Date Completed:
FOR THE PERIOD ENDED: ______________________ Reviewed By:
SUBJECT: LONG TERM LOANS, DEBENTURES AND REDEEMABLE CAPITAL


Objective:
A. Ensure that all borrowings and other indebtedness represent valid liabilities and are appropriately accounted for at the year end.
B. Ensure that all amounts pertaining to deferred debt discount or premium are adequately accounted for at the year end.
C. Ensure that all executory or "off-balance sheet" obligations have adequately been determined.
D. Ensure that all borrowing and other indebtedness are appropriately classified and adequate disclosures have been made in accordance with the applicable IFRS/GAP and relevant laws and regulations.

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Standard (Non-IT) Audit Program

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