Module 9 Flashcards
1
Q
auditor responsibilities
A
returns have been received
accounts agree with underlying records
proper accounting records have been kept
informations necessary for audit has been received
directors emoluments and other benefit disclosures are complete
2
Q
CA 2006 auditor rights
A
receive information
resolutions and meetings
3
Q
POCA offences of money laundering
A
concealing proceeds of criminal conduct
arrangement to use criminal property
regulated sector - failure to report and tipping off
4
Q
ML regulations to be implemented
A
risk assessment and controls
customer due diligence
registration and supervision
