Claims Reserve Audit
Quelle: https://www.ifrs.org/issued-standards/list-of-standards/ias-37-provisions-contingent-liabilities-contingent-assets/
An audit of the formation, valuation, and settlement of damage/claims provisions (claims reserves) in an organization, particularly in the logistics or transport sector. The objective is to assess the accuracy, adequacy, and execution of reserves for expected claim payments, as well as compliance with applicable regulations and the impact on financial reporting.
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