The auditor should ascertain the audited body's system of recording and processing transactions and assess its adequacy as a basis for the preparation of financial statements.

Recognising this, we only ask auditors to assess whether bodies perform adequately, and not to make fine r judgements or assess whether bodies comply with best practice.

These models can help the auditor assess whether the acquisition's estimated cost and schedule are reasonable.

The auditor should first assess what the extent of the network is and how it is structured.

Lastly the auditor should assess how the network is connected to external networks and how it is protected.

But the group gave in to government demands that it use Nippon Credit's former auditors to assess the value of the bank's loans, rather than having its own accountants.

The auditor assesses inherent risk using information obtained from performing risk assessment procedures and considering the characteristics of the accounts and disclosures in the financial statements.

The auditor assesses control risk using evidence obtained from tests of controls and from other sources.

Section 404 requires companies and their auditors to assess the companies' internal controls, which are the practices or systems for keeping records and preventing abuse or fraud.

The insurance carriers would appoint - and pay - the auditors to assess the financial statements of their prospective clients.