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Essay Details:
Essay text:
While financial statement audits deal with whether the financial statements are stated in accordance with specified criteria.
3. An audit helps reduce information risk by verifying information by auditing financial statements. The most common way for users to obtain reliable information is to have a independent audit. Decision makers then use the audited information on the assumption that it is reasonably complete, accurate and unbiased.
Chapter 2:
1. General Standards:
-Adequate training and proficiency
-Independence in material attitude
-Due Professional care
Standards of Field Work:
-Proper planning and supervision
-Understanding of Entity
-Sufficient appropriate evidence
Standards of Field Work:
-Statements prepared by GAAP
-Circumstances when GAAP
-Adequacy of Disclosures
-Expression of opinion on financial statements
2...
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