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ACCT 3708 Final Notes

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Accounting 3708 comprehensive notes (Auditing and Assurance), covering lectures from week 1 - week 12

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88 Pages Complete Study Notes < 1 Year old
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5 Ex Credits


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Topics this document covers:
Business economics Accounting Business Auditing Financial audit Audit Materiality Engagement letter Internal control Assurance services International Standards on Auditing Statement on Auditing Standards No. 99: Consideration of Fraud
This is a Complete Set of Study Notes

Complete Study Notes typically cover at least half a semester’s content or several topics in greater depth. They are typically greater than 20 pages in length and go into more detail when covering topics.

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Topics this document covers:
Business economics Accounting Business Auditing Financial audit Audit Materiality Engagement letter Internal control Assurance services International Standards on Auditing Statement on Auditing Standards No. 99: Consideration of Fraud
Sample Text:
Three-party relationship • Assurance practitioner (Auditor) • E.g. a member if a recognised accounting body (CPA) • Responsible party • E.g. Board of Directors is responsible for the financial position and financial performance • Measurer or evaluator • Engaging party • Intended users • Addressee of the report by the assurance practitioner B. Underlying subject matter • The condition, event or behaviour that is being evaluated. • E.g. financial position and financial performance • non-fin...
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