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Overview, History, and Overall Objectives of Auditingn audit function plays a critical role in maintaining the welfare and stability of the society. Today, it is well accepted that the role or function of an audit consists of providing credibility to the financial statements prepared and released by company managers for their shareholders, including twangle 发表于 2025-3-31 08:10:21
The Audit Profession: The US Sarbanes-Oxley Actporate financial statements, the relationship between public company auditors and auditor-client, the enhancement of corporate financial statements disclosure, the enhancement of corporate governance standards. It extends the Securities and Exchange Commission powers, criminalizes auditing frauds, aARY 发表于 2025-3-31 12:26:08
The International Auditing and Assurance Standards Boardassurance profession. The IAASB follows a rigorous due process in developing its pronouncements. Input is obtained from a wide range of stakeholders including the IAASB’s Consultative Advisory Group national auditing standard setters, IFAC member bodies and their members, regulatory and oversight bo松鸡 发表于 2025-3-31 15:40:15
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Agreed-Upon Proceduresres performed on the subject matter. The auditor should not report on an engagement when specified parties do not agree upon the procedures performed or to be performed and do not take responsibility for the sufficiency of the procedures for their purposes. The subject matter of an agreed-upon proce委屈 发表于 2025-4-1 01:09:57
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