This presentation is an overview of the statement. An auditor may perform an audit in accordance with all of the standards (except AU 315) and still perform a substandard audit. If one does not know the usual types of transactions an entity has, one wil
DESIGNED FOR
External and Internal Auditors; Fraud Examiners
BENEFITS
- Defining and analyzing the entity
- Defining and analyzing the environment
- Evaluating internal controls on every audit in on order to access risk
- Assessing the risk related to a material misstatement
- Analyzi
HIGHLIGHTS
COURSE LEVEL
Intermediate
PREREQUISITES
None
ADVANCE PREPARATION
None