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ACCG340 - Summary of Week 12

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This is my personal summary of ACCG340. The notes highlight the key points which were examined.

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14 Pages Partial Study Notes > 2 Years old
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ACCG340 - Summary of Week 12
Topics this document covers:
Business economics Accounting Auditing Economy Audit Financial audit Assurance services Internal audit Continuous auditing National Audit Office Internal control External auditor
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:
Business economics Accounting Auditing Economy Audit Financial audit Assurance services Internal audit Continuous auditing National Audit Office Internal control External auditor
Sample Text:
b. Five elements i. Three-party relationship involving assurance practitioner, responsible party, and intended users ii. Subject matter iii. Suitable criteria iv. Sufficient appropriate evidence v. Written assurance report 2. Relationship between audit and assurance 3. Historical financial vs. other assurance engagements Historical financial information (audits and reviews) Other than those related to historical financial information Audits of annual general purpose financial reports Compliance engagement 看是否符合 政策法规 Audits of financial reports prepared in accordance with special purpose financial repor...
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