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.
Brandy. Brandy (from brandywine, derived from Dutch brandewijn, gebrande wijn or burned wine) is a spirit produced by distilling wine. Brandy generally contains 35â60% alcohol by volume (70â120 US proof) and is typically taken as an after-dinner drink.