Assurance engagements

Part 1 of ebook "Auditing and assurance services" provides readers with contents including: the contemporary auditing environment; auditing and assurance services; professional standards; the financial statement audit; engagement planning; management fraud and audit risk; risk assessment - internal control evaluation; employee fraud and the audit of cash; revenue and collection cycle;...

615p hanlinhchi 28-08-2023 5 3   Download

Ebook ACCA Paper F8 (Global): Audit and Assurance - Part 1 presents the following content: Chapter 1 The concept of audit and other assurance engagements, Chapter 2 Statutory audits, Chapter 3 The regulatory environment and corporate governance, Chapter 4 Professional ethics and ACCA's Code of Ethics and Conduct, Chapter 5 Internal audit, Chapter 6 Risk assessment, Chapter 7 Audit planning and documentation, Chapter 8 Introduction to audit evidence, Chapter 9 Internal control.

126p haojiubujain01 06-06-2023 5 1   Download

In Ebook ACCA Paper F8 Audit and Assurance (international) – Part 1: We discuss the best strategies for revising and taking your ACCA exams, We show you how to be well prepared for your exam; We give you lots of great guidance on tackling questions; We show you how you can build your own exams; We provide you with three mock exams including the December 2009 exam; We provide the ACCA examiner's answers as well as our own to the June and December 2009 exams as an additional revision aid.

293p haojiubujain01 06-06-2023 2 1   Download

Ebook ACCA Paper F8: Audit and assurance (International) – Study text: Part 1 presents the following content: Chapter 1 audit and other assurance engagements, chapter 2 statutory audit and regulation, chapter 3 corporate governance, chapter 4 professional ethics, chapter 5 internal audit, chapter 6 risk assessment, chapter 7 audit planning and documentation, chapter 8 introduction to audit evidence, chapter 9 internal control, chapter 10 tests of controls.

201p haojiubujain01 06-06-2023 3 1   Download

This paper presents the theory of student engagement, then indicates student disengagement-related problems the Vietnamese higher education system is facing. Based on these analyses, the paper explains how student engagement can help solve these problems and argues for the reason why Vietnamese universities should factor student engagement into their quality assurance and improvement activities.

7p vidoctorstrange 06-05-2023 1 1   Download

Chapter 1 - Assurance and auditing: an overview. This chapter presents the following content: overview of current environment, auditing profession’s response to crisis of confidence, the assurance framework, objective of assurance engagement, forms of assurance services,...

28p tradaviahe19 29-03-2021 20 3   Download

Chapter 6 - Planning, knowledge of the business and evaluating strategic business risk. After studying this chapter you should be able to: 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;...

36p tradaviahe19 29-03-2021 10 1   Download

Chapter 12 - Completion and review. After studying this chapter you should be able to: explain the significance of the date of the auditor’s report and the audit engagement; define subsequent events of audit interest, and describe the audit procedures applied specifically to identify such events; describe the nature and purpose of written representations obtained from the entity’s management and solicitors;...

23p tradaviahe19 29-03-2021 16 2   Download

After reading the material in this chapter, you should be able to: Know the definition of assurance services, be familiar with the types of assurance services offered by cpas, know the definition of an attestation engagement, know the types of attestation engagements,...

15p tradaviahe19 29-03-2021 19 2   Download

Chapter 1 - Assurance and auditing: an overview. In this chapter we will discuss: overview of current environment, auditing profession’s response to crisis of confidence, the assurance framework, objective of assurance engagement, forms of assurance services.

41p thuongdanguyetan04 18-04-2020 34 4   Download

Chapter 6 - Planning, understanding the entity and evaluating business risk. 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.

52p thuongdanguyetan04 18-04-2020 15 2   Download

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.

39p thuongdanguyetan04 18-04-2020 14 1   Download

Chapter 3: Engagement planning. In this chapter, you will: List and describe the required pre-engagement activities that auditors undertake before beginning an audit engagement; understand the importance of planning the audit engagement so that it is conducted in accordance with professional standards; define materiality and explain its importance in the audit planning process;...

18p shiwo_ding8 26-06-2019 23 1   Download

Chapter 1 "Auditing and assurance services". This chapter define information risk and explain how the financial statement auditing process helps to reduce this risk, thereby reducing the cost of capital for a company; define and contrast financial statement auditing, attestation, and assurance services; describe and define the assertions that management makes about the recognition, measurement, presentation, and disclosure of the financial statements and explain why auditors use them as the focal point of the audit.

12p shiwo_ding8 26-06-2019 26 0   Download

Module A - Other public accounting services. This chapter explain and provide examples of attestation engagements, describe reviews and compilations of unaudited financial statements and prepare appropriate reports given specific factual circumstances, explain auditors' responsibilities related to reporting on interim financial information.

21p shiwo_ding8 26-06-2019 26 1   Download

Chapter 1 - Assurance and auditing: An overview. This chapter presents the following content: overview of current environment, auditing profession’s response to crisis of confidence, the assurance framework, objective of assurance engagement, forms of assurance services.

41p shiwo_ding2 03-04-2019 34 1   Download

In this chapter, students will be able to understand: 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.

41p shiwo_ding2 03-04-2019 14 1   Download

In this chapter you will understand the auditor's requirements for client acceptance and continuance, understand the steps that are involved in the preliminary engagement activities, know what is required to establish an understanding with the client, know the types of information that are included in an engagement letter.

30p shiwo_ding1 30-03-2019 21 0   Download

In this chapter, the learning objectives are: Understand the auditor's requirements for client acceptance and continuance, understand the steps that are involved in the preliminary engagement activities, know what is required to establish an understanding with the client, know the types of information that are included in an engagement letter.

38p shiwo_ding1 30-03-2019 17 2   Download

In this chapter, the learning objectives are: Be able to explain the audit issues related to contingent liabilities, know the audit procedures used to identify contingent liabilities, understand the audit issues related to a legal letter, be able to explain why the auditor must be concerned with client commitments.

23p shiwo_ding1 30-03-2019 16 0   Download