CCN2123_lect 7_Overview and audit report - CCN2123...

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CCN2123 S1 2014/15 1 Lecture 7 An Overview of Auditing & Audit Reports CCN2123 Introduction to Auditing & Taxation
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Nature of Auditing [ 審計 ] CCN2123 S1 2014/15 2 Auditing is the accumulation and evaluation of evidence [ 評核證據 ] about information to determine and report on the degree of correspondence between the information and established criteria [ 既定的標淮 ] . Auditing should be done by a competent, independent person [ 有投能及獨立人士 ] .
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