Kiểm toán (Auditing)

Although a financial report audit is only one type of assurance engagement, it is the most common. Therefore, in this chapter an overview of the elements of the financial report audit process is provided. While a financial report audit of a  complex entity is a complicated process, even the most complex audit has certain  basic elements. Tài liệu giúp bạn tham khảo, ôn tập và đạt kết quả cao. Mời đọc đón xem!

Since the services of public accounting firms are of a highly personal nature and involve individual character traits such as competence and integrity, the auditor’s  services cannot be offered in the same manner that commercial goods and services  are sold. Tài liệu giúp bạn tham khảo, ôn tập và đạt kết quả cao. Mời đọc đón xem!

Chartered Accountants ANZ’s Royal Charter, CPA Australia’s constitution and the IPA’s constitution give these bodies the power to prescribe high standards of  practice and professional conduct for their members, and to prescribe disciplinary  procedures and sanctions. Tài liệu giúp bạn tham khảo, ôn tập và đạt kết quả cao. Mời đọc đón xem!

Entities achieve their goals through the use of human and economic resources. In order to account for the use of these human and economic resources, entities issue reports explaining the use of the resources entrusted to their control. Tài liệu giúp bạn tham khảo, ôn tập và đạt kết quả cao. Mời đọc đón xem!

The auditor is a member of a time-honoured profession, and the status of the profession and the responsibilities that accompany this status affect the audit and assurance function and the structure of the profession. The auditor is subject to regulations imposed by the profession and by society. Tài liệu giúp bạn tham khảo, ôn tập và đạt kết quả cao. Mời đọc đón xem!