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About AudTheo - Module 4
1) The document discusses the audit process and provides definitions of key concepts in financial statement auditing. It outlines the objectives of an audit to obtain reasonable assurance that financial statements are free from material misstatement. 2) The stages of the financial statement audit process are described including pre-engagement, audit planning, internal control consideration, evidence gathering, audit completion, and issuance of the audit report. 3) Key concepts discussed in detail include auditor independence, professional skepticism, audit scope, audit evidence, materiality, audit risk, and risk of material misstatement. The roles and responsibilities of management in preparing financial statements are also summarized.
Detailed Information
| Author: | ['Haynako'] |
|---|---|
| Publication Year: | 2021 |
| Pages: | 6 |
| Language: | English |
| Format: | |
| Price: | FREE |
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