(ii) State the principal audit procedures to be performed on the consolidation schedule of

(ii) State the principal audit procedures to be performed on the consolidation schedule of the Rosie Group.

(4 marks)

(ii) Audit procedures on the consolidation schedule of the Rosie Group:– Agree correct extraction of individual company figures by reference to individual company audited financialstatements.– Cast and cross cast all consolidation schedules.– Recalculate