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.
Made from distilled wine or fruit, types of brandy include those aged in wood, those clear and unaged, and pomace brandies. A cognac distillery. Grape brandy is distilled from the mash, juice or wine of grapes.Fruit brandies are made from any fruitâa classic example is Calvados, a brandy made from apples. Pomace brandy, such as Grappa, is distilled from the pulp and skins left over after wine production.Cognac.rape brandy is distilled from the mash, juice or wine of grapes. Fruit brandies are made from any fruitâa classic example is Calvados, a brandy made from apples.