M.B.A 👑

I tweet my mind. You can’t disagree with me 24 hours 7 days. I sell really good readymade suits for men

[M.B.A 👑 @IntellectualMBA]

I Sell Good Readymade Suits. Need a Suit? Text me today 🫶🥂

[M.B.A 👑 @IntellectualMBA]

@favour75245 Yes, you are the only one 😁😁

[M.B.A 👑 @IntellectualMBA]

There’s a high cost to living low

[M.B.A 👑 @IntellectualMBA]

@waitmaya 31

[M.B.A 👑 @IntellectualMBA]

What will happen to Arsenal?

[Fabrizio Romano @FabrizioRomano]

🚨⚪️ BREAKING: Vinicius Jr has SIGNED new contract at Real Madrid until June 2032!

SIX years contract, confirmed. 💣🇧🇷

[M.B.A 👑 @IntellectualMBA]

@favour75245 People tend to assimilate at a different pace but ultimately every body can learn. No one is dull

[M.B.A 👑 @IntellectualMBA]

Before the image loaded, I thought it was Ronaldo and Messi 😭

[Dim @hellodimeji]

It really is the end of an era 🙂‍↔️

[M.B.A 👑 @IntellectualMBA]

@SirJarus AC doesn’t even test your technical or engineering skills. You stand a chance mate.

[M.B.A 👑 @IntellectualMBA]

Very typical

[_Oluwatomi_ @_oluwatomiisin]

Me: Daddy, see my dress, it’s called kimono jacket.
Dad: It’s fine

Few minutes later

Dad: is the food not done, kimono?

😂😭

[M.B.A 👑 @IntellectualMBA]

How can you buy white rice and yam, you still added porridge beans on it????

[M.B.A 👑 @IntellectualMBA]

In my story, I’m an overpowered, over-geared main character. Everything works in my favor at all times.

[Oyinkansola @oyinkanbadejo]

I’m so delusional about my luck. When two or three are gathered talking about how something never works, there’s always a voice in my head saying my case will be different

Space will be made for me, you don’t worry yourself

[M.B.A 👑 @IntellectualMBA]

The path will be revealed to those who walk the path. It gets clearer as you walk in it.

[Oreoluwa Bukola, CFA. @BukkyOA]

If you get started, the path will be shown to you.

[Oreoluwa Bukola, CFA. @BukkyOA]

If you get started, the path will be shown to you.

[M.B.A 👑 @IntellectualMBA]

@hoodlord_6 Congratulations 🥳🥳

[Hood lord @hoodlord_6]

My wife and I have welcomed our first child after 6 years of trying. ❤️

Congratulations to us! 💙🥹

[M.B.A 👑 @IntellectualMBA]

That’s a valid reason. Very valid

[Gracee💕💜 @graceis_cute]

one of my top reasons for wanting to make it in life is so i can buy food anytime i want

[M.B.A 👑 @IntellectualMBA]

One of the things that make me really happy and joyful these days is that many of the friends, acquaintances, and colleagues from childhood/school are doing well in life.

Some are even married with children, yoooo, it so soothing and satisfying when I see their children 🤭😊

[M.B.A 👑 @IntellectualMBA]

@favour75245 I wish you the best. It will go well

[M.B.A 👑 @IntellectualMBA]

It is not Lagos that is causing that struggle most times. You probably have family issues, debts, addictions, lack of financial discipline… Let’s stop blaming Lagos for our financial problems. It’s mostly a ‘you’ problem and not a ‘Lagos’ problem

[Chichi @chibzyyyy]

You can be earning 1 million naira and still be struggling in Lagos.

[M.B.A 👑 @IntellectualMBA]

@AObilana Thank you so much for the insight and simplification

[ICAN Success With Akin Obilana @AObilana]

If you didn't document your work, it is safe to assume you didn't do any work at all

As an Auditor, dey show workings.

e get why.

Today, let's talk about ISA 230

Imagine this.

You are a first-year audit intern working on your very first client. Your audit senior asks, "have you verified the bank balance", and you say "yes, I checked yesterday"

You would have thought the conversation ends there. Until he asks you for the working paper, and you become totally confused and say "but I have checked it"

IN AUDITING, WE DON'T AUDIT FROM MEMORY

This should be one of the most important lessons of your audit career

EVIDENCE WITHOUT DOCUMENTATION IS ALMOST THE SAME AS NO EVIDENCE AT ALL

You will explain tire!!!!!!

ISA 230 is the auditing standard that tells auditors:

- what to document;
- when to document;
- how to document;
- why documentation is essential.

Audit Documentation is the written or electronic record of the audit work performed, the evidence obtained and the conclusions reached.

Audit Documentation is also known as:
- Working papers
- Audit files
- Audit evidence records

The objective of ISA 230 is to prepare documentation that provides:

1) sufficient and appropriate evidence that the audit complied with ISAs and applicable legal requirements; and
2) a record that enables an experienced auditor, having no previous connection with the audit, to understand
- the nature of the work performed,
- when it is performed,
- who performed it,
- who reviewed it,
- the evidence obtained, and
- the conclusions reached.

Why is Audit Documentation important?

- Supports the Audit Opinion
- Helps Supervision and Review
- Helps future audits.
- Protects the auditor

What should be documented?

ISA 230 does not require every conversation to be documented but significant matters and contentious matters and how they were resolved is expected to be documented. For example, audit planning, risk assessment, audit procedures performed, audit evidence obtained, conclusions reached, significant discussions, significant judgements, consultations with experts, identified misstatements, and how unusual issues were resolved.

What should every working paper show?

- Client's name
- the accounting period
- the audit area
- the objective of the test
- the work performed
- the evidence obtained
- the conclusion reached
- who prepared it
- that date it was prepared
- who reviewed it
- the date it was reviewed.