This section prescribes the nature and extent of the consideration an independent auditor should give to the possibility of illegal acts by a client in an audit of financial statements in accordance with generally accepted auditing standards.
Brandy comprises a wide category of spirits, including South American pisco, Italian grappa, German kirsch (made from cherry juice), and American applejack (made from apple cider)-as well as the famous French brandy, Cognac, which is considered one of the finest spirits in the world.
1 It is made by distilling juices from various fermented substances such as grains, potatoes and sometimes sugar or fruit. The distillation from sugar and fruit are also sold as flavored vodka.  Brandy (short for brandywine): a sprit that is distilled from wine, grapes and other fruit juices.