
GUERNSEY COUNTY PORT AUTHORITY AUDIT REPORT JANUARY Form
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People also ask
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Who can conduct an audit?
Audits can be conducted internally, by employees of the organization, or externally, by an outside certified public accountant (CPA) firm. Lenders and underwriters may require an audit in order to evaluate a company's financial health.
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Do Guernsey companies need to be audited?
Audit Requirement A Guernsey company's accounts for a financial year must be audited in ance with the provisions of the Companies Law unless the company is exempt from audit under the provisions of the Companies Law.
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What is auditor's report date?
01 The auditor should date the audit report no earlier than the date on which the auditor has obtained sufficient appropriate evidence to support the auditor's opinion. Paragraph . 05 describes the procedure to be followed when a subsequent event occurring after the report date is disclosed in the financial statements.
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Who has the authority to audit?
The Comptroller and Auditor General is the sole authority prescribed in the Constitution entrusted with the responsibility of audit of accounts of the Union and of the States.
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Who can audit a company?
(1) A person shall be eligible for appointment as an auditor of a company only if he is a chartered accountant: Provided that a firm whereof majority of partners practising in India are qualified for appointment as aforesaid may be appointed by its firm name to be auditor of a company.
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Who can audit a Guernsey company?
Who can audit a Guernsey company? In Guernsey, audits can only be conducted by registered auditors who are approved by the Guernsey Financial Services Commission (GFSC).
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