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Lecture Auditing and assurance services in Australia (4th ed): Chapter 7 - Grant Gay, Roger Simnett

Chia sẻ: Nguyert Nguyert | Ngày: | Loại File: PPT | Số trang:39

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Chapter 7 - Assessing specific business risks and materiality. In this chapter we will discuss: explain why the decision to accept a client is important, and describe the primary features of client acceptance and continuance; indicate the purpose and content of an audit engagement letter; describe the decisions made by an auditor in preparing an audit plan, the knowledge on which the decisions are based and the procedures used to obtain that knowledge.

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