Lecture Auditing and assurance services in Australia: Chapter 17 - Grant Gay, Roger Simnett
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In this chapter, students will be able to understand: appreciate the framework of standards under which assurance services are currently offered, and how specific standards relate to different types of assurance services; understand the assurance provider’s obligations in relation to audits of financial information other than general-purpose reports, including special-purpose reports, components of financial reports and summarised financial reports.
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