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.
Apricots provide the flavor and color for some brandy. Like most spirits, brandy is distilled in a pot that uses the process of boiling and condensation to separate the beverage from mash. Brandy can be made from apples and other fruits.