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About Auditing Theory (Lecture Notes) PDF
1. The document discusses the need for independent auditing to reduce information risk for stakeholders making decisions based on financial statements. It explains factors that contribute to information risk and how auditing helps address this. 2. Auditing provides assurance that financial statements prepared by management accurately reflect the economic events of the reporting period per the financial reporting framework. Auditing involves verifying information while accounting deals with recording and reporting financial information. 3. The document defines auditing, attestation, and assurance services. It also outlines the key elements of an audit and different types of audits that may be performed beyond financial statement audits.
Detailed Information
| Author: | ['Samuel Ferolino'] |
|---|---|
| Publication Year: | 2020 |
| Pages: | 8 |
| Language: | English |
| Format: | |
| Price: | FREE |
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