(b) State the enquiries you would make of the directors of Mulligan Co to ascertain the adequacy of the
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(ii) Identify and explain the potential financial statement risks caused by the breach of planning regulations
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3 (a) Financial statements often contain material balances recognised at fair value. For auditors, this leads to additional
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(c) Describe the examination procedures you should use to verify Cusiter Co’s prospective financial information.
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(c) insider dealing. (5 marks)
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