Cases where an auditor is required to conduct a complete check of all transactions and balances
– Categories which are few in number but of great importance e.g. land and buildings
– Categories with special importance where materiality does not apply e.g. director‘s emoluments and director‘s loans and any other such benefits.
– Unusual, one-off or exceptional items
– Any area where the auditor is put upon enquiry
– High risk area
– Audit area does not consist of items of the same kind, i.e. there is non- homogeneous population.
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