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.
The Brandy Cocktail. A cocktail, by its earliest 1806 definition, is a drink made by mixing a spirit with water, sugar and bitters. Water quickly comes to mean ice as the cocktail evolves. And itâs from this ancient school of the bibulous arts that we gain the Old Fashioned, and this: The Brandy Cocktail. Its simplicity is its charm.