Audit Responsibilities and Objectives

Dec 01, 2012

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Learning Objective 1. Explain the objective ofconducting an audit offinancial statements andan audit of internal controls.. Objective of Conducting an Audit of Financial Statements. The objective of the ordinary audit of financialstatements is the expression of an opinion ofthe fairness with wh

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Audit Responsibilities and Objectives

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AUDIT RESPONSIBILITIES AND OBJECTIVES SECTION 4

AUDIT RESPONSIBILITIES AND OBJECTIVES SECTION 4 Overall Audit Objective According to the reporting standard and the handbook An audit is conducted in accordance with GAAS Express an opinion The essence of auditing is gathering evidence Why does the auditor gather evidence?

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Audit Responsibilities and Objectives. Chapter 6. Explain the objective of conducting an audit of financial statements and an audit of internal controls. Learning Objective 1. Objective of Conducting an Audit of Financial Statements. The purpose of an audit is to provide financial

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Audit Responsibilities and Objectives. Chapter 6. Learning Objective 1. Explain the objective of conducting an audit of financial statements. Objective of Conducting an Audit of Financial Statements. The primary objective of the audit is to express an opinion on the financial statements.

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AUDIT RESPONSIBILITIES AND OBJECTIVES SECTION 4

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Presentation Transcript

AUDIT RESPONSIBILITIES AND OBJECTIVES SECTION 4

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Audit Responsibilities and Objectives

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Audit Committee Roles &amp; Responsibilities

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Part Three Audit Responsibilities

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Audit Committee Roles & Responsibilities