Audit Responsibilities and Objectives(英文版)(ppt 32页)
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点击下载Audit Responsibilities and Objectives(英文版)内容提要:
Learning Objective:
Distinguish management’s
responsibilities for preparing
financial statements from the
auditor’s responsibilities for
verifying those financial statements.
Learning Objective:
Classify transactions and account
balances into financial statement
cycles and identify benefits of a cycle
approach to segmenting the audit.
Learning Objective:
Describe why the auditor obtains
a combination of assurance by
auditing classes of transactions
and ending balances in accounts.
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