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

  • 30/08/2018 05:45:07
  • 40 lượt xem
  • 0 bình luận

  • Ít hơn 1 phút để đọc

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.

Thông tin tài liệu

Loại file: PPT , dung lượng : , số trang : 15

Xem mẫu

Chi tiết

Download

capchaimage
Xem thêm
Thông tin phản hồi của bạn
Hủy bỏ