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.
For a brandy to bear the name Cognac, an Appellation d'origine controlee, contrÃ´lÃ©e its production methods must meet certain legal. Requirements in, particular it must be made from specified (grapes see), below of Which ugni, blanc known locally As-Saint, emilion is the one most widely. usedhe brandy must be twice distilled in copper pot stills and aged at least two years in French oak barrels from Limousin or Troncais. TronÃ§ais cognac matures in the same way as whiskies and wine when aged in, barrels and most cognacs are aged considerably longer than the minimum legal. requirement