Intro-handout

Auditing and Assurance Services

Info iconThis preview shows pages 1–6. Sign up to view the full content.

View Full Document Right Arrow Icon
Auditing
Background image of page 1

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
What is this course about? Understanding & applying o audit theory o audit concepts o the environment in which auditors operate Improving business writing skills
Background image of page 2
How does it happen? o Self-study & Reading o Homework o Class Participation o Examinations o Projects o Cases
Background image of page 3

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
What is an Audit? Auditing is a systematic process of objectively  obtaining and evaluating evidence regarding  to ascertain the degree of correspondence  between the assertions and established criteria  users. Source:  Am e ric a n Ac c o unting  As s o c ia tio n C o m m itte e  o n Ba s ic  Auditing  C o nc e pts .  1973. A Statement of Basic Auditing Concepts, American Accounting Association (Sarasota, FL). 
Background image of page 4
Why Are There Financial Statement Audits? Required by an outside party – SEC, 
Background image of page 5

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
Image of page 6
This is the end of the preview. Sign up to access the rest of the document.

This document was uploaded on 03/04/2012.

Page1 / 13

Intro-handout - Auditing Whatisthiscourseabout?...

This preview shows document pages 1 - 6. Sign up to view the full document.

View Full Document Right Arrow Icon
Ask a homework question - tutors are online