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About Audit & Assurance 2nd Lecture by Malik Kashif Awan
This document discusses the concepts of audit and assurance. It provides definitions and explanations of key terms: 1) Assurance can refer to an auditor's satisfaction regarding the reliability of assertions made by one party for another. Different levels of assurance are provided depending on the nature and extent of audit procedures performed. 2) Agency theory explains the role of external audits in addressing the potential conflict between a company's directors and shareholders. Auditors provide independent assurance to help ensure directors properly manage shareholders' investments. 3) A case study illustrates how an external audit can give a shareholder assurance on a company's financial reports when profits are lower than expected. The audit provides an impartial assessment of the accounts.
Detailed Information
| Author: | ['Malik Kashif Awan'] |
|---|---|
| Publication Year: | 2014 |
| Pages: | 15 |
| Language: | English |
| Format: | |
| Price: | FREE |
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