AA lecture note 202103 lecturer (1)
➤ Gửi thông báo lỗi ⚠️ Báo cáo tài liệu vi phạmNội dung chi tiết: AA lecture note 202103 lecturer (1)
AA lecture note 202103 lecturer (1)
Smart TrainProtonioW EOưCứtiùnACCALECTURE NOTESINTRODUCTORYPAPER AAMr. Due Tran©AUDIT AND ASSURANCECHAPTER 1AUDIT AND OTHER ASSURANCE ENGAGEMENTSWhat AA lecture note 202103 lecturer (1) we learn in this chapter includes:■Identify and describe the objective and general principles of external audit engagements■Explain the nature and development of audit and other assurance engagements■Discuss the concepts of accountability, stewardship and agency■Discuss the concepts of materiality, AA lecture note 202103 lecturer (1) true and fair presentation and reasonable assurance■Explain reporting as a means of communication to different stakeholders■Explain the level of assuAA lecture note 202103 lecturer (1)
rance provided by audit and other review assignments■Describe the limitations of statutory audits.1Why audit and auditor is needed?1.1.Connecting backSmart TrainProtonioW EOưCứtiùnACCALECTURE NOTESINTRODUCTORYPAPER AAMr. Due Tran©AUDIT AND ASSURANCECHAPTER 1AUDIT AND OTHER ASSURANCE ENGAGEMENTSWhat AA lecture note 202103 lecturer (1) accounting we discussed Users of financial statements and we called them users of financial statements because they need financial information of the organisation to make decisions. Users include:-1Owners-2Management-3Creditors-4Bankers-5Government-6Employees-7Customers-8Competitors-9InvestorsAs th AA lecture note 202103 lecturer (1) e decisions of the users financial statements depend on the information provided by the set of financial statements then the probability of making corAA lecture note 202103 lecturer (1)
rect decision is linked up with the accuracy of the information as well.1.2.Who is responsible for accurate financial statementsIt is the responsibiliSmart TrainProtonioW EOưCứtiùnACCALECTURE NOTESINTRODUCTORYPAPER AAMr. Due Tran©AUDIT AND ASSURANCECHAPTER 1AUDIT AND OTHER ASSURANCE ENGAGEMENTSWhat AA lecture note 202103 lecturer (1) tements. But this is where things get odd.Presenting financial statements with true and fair view means that financial statement presents the same financial position and financial performance of the company which actually is. And if the financial position and performance portrayed by financial state AA lecture note 202103 lecturer (1) ments is not in line with reality then it means financial statements are not reliable and any decisions made on such information can be wrong as well.AA lecture note 202103 lecturer (1)
Smart Train - Due Tran2Smart TrainProtonioW EOưCứtiùnACCALECTURE NOTESINTRODUCTORYPAPER AAMr. Due Tran©AUDIT AND ASSURANCECHAPTER 1AUDIT AND OTHER ASSURANCE ENGAGEMENTSWhat Smart TrainProtonioW EOưCứtiùnACCALECTURE NOTESINTRODUCTORYPAPER AAMr. Due Tran©AUDIT AND ASSURANCECHAPTER 1AUDIT AND OTHER ASSURANCE ENGAGEMENTSWhatGọi ngay
Chat zalo
Facebook