Lecture Auditing and assurance services (6/e) - Chapter 1: Auditing and assurance services

  • 30/08/2018 05:45:07
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Giới thiệu

In this chapter, the learning objectives are: Define information risk and explain how the financial statement auditing process helps to reduce this risk, thereby reducing the cost of capital for a company; define and contrast financial statement auditing, attestation, and assurance services; describe and define the assertions that management makes about the recognition, measurement, presentation, and disclosure of the financial statements and explain why auditors use them as the focal point of the audit; define professional skepticism and explain its key characteristics.

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