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About F8 AOF Lecture Note - 7.2023
This document is a lecture note on ACCA Paper F8 - Audit and Assurance. It covers topics such as the concept of an audit, assurance engagements, ethics and conduct, risk assessment, audit planning, internal controls, substantive procedures, and reporting. The objective of an audit is for the auditor to express an opinion on whether the financial statements are prepared in accordance with the applicable financial reporting framework. Audits provide reasonable assurance that the accounts are free from material misstatement. Directors are accountable to shareholders for managing the company's affairs and have a stewardship role in taking care of shareholders' investments as their agents.
Detailed Information
| Author: | ['Hằng Lê'] |
|---|---|
| Publication Year: | 2024 |
| Pages: | 147 |
| Language: | English |
| Format: | |
| Price: | FREE |
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