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ACCG 340 Week 10 Notes

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THIS SUMMARY IS ABOUT THE ACCG AUDITING WEEK 10, THE HIGH-LINE PART WILL BE EXAM ABLE

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10 Pages Partial Study Notes > 2 Years old
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ACCG 340 Week 10 Notes
Topics this document covers:
Economy Business economics Accounting Auditing Auditor independence Audit Financial audit Internal audit External auditor Corporate governance Chief audit executive International Organization of Supreme Audit Institutions
This is a Partial Set of Study Notes

Partial Study Notes typically cover only single topics of a unit of study or do not cover multiple topics in significant detail. They are generally less than 20 pages in length.

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Topics this document covers:
Economy Business economics Accounting Auditing Auditor independence Audit Financial audit Internal audit External auditor Corporate governance Chief audit executive International Organization of Supreme Audit Institutions
Sample Text:
Breaches of the Crimes Act b. Breaches of the Corporations Act c. Breach of contract d. Tort of negligence (本周 detail 的部分) e. Breaches of the Australian Consumer Law (ACL) 2. Negligence a. Any conduct which is careless or unintentional in nature and entails a breach of any contractual duty or duty of care in tort owed to another person or persons. b. Elements the plaintiff must prove: i. duty was owed to a plaintiff by the defendant; ii. a breach of the duty of care (negligent conduct occurred); iii. loss or damage was suffered by plaintiff; and iv. that a causal relationship 因果关系 existed between breach of the duty by the defendant and harm suffered by the plaintiff. 3. Reasonable care and skill a. Auditor must exercise reasonable care and skill expected of a professional. b. Requires adherence to professional standards in all aspects of an au...
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