Audit Responsibilities and Objectives

Aug 30, 2012

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Learning Objective 1. Explain the objective ofconducting an audit offinancial statements.. Objective of Conducting an Audit of Financial Statements. The primary objective of the auditis to express an opinion on thefinancial statements.Plus w/ SOX 404 (AS5) opinion on the effectiveness of int

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Audit Responsibilities and Objectives

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1. Audit Responsibilitiesand Objectives Chapter 6

2. Learning Objective 1

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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Objective of Conducting an Audit of Financial Statements. The primary objective of the auditis to express an opinion on thefinancial statements.. SAS 1 Objectives of an Audit of Financial Statements. Present Fairly. 1. 2. In all Material Respects. 3. Financial Position, Results of Operations,

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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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