AAT L4 External Audit

Beschreibung

Quick brain dump of everything I have learnt so far. Will continue to update as and when...
Emma White
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Emma White
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Zusammenfassung der Ressource

AAT L4 External Audit
  1. "In their opinion ..."
    1. "True and fair view"
      1. Reasonable assurance
      2. "Properly prepared"
      3. Materiality
        1. Maximum amount of error auditors willing to accept
        2. Auditing Standards
          1. IAASB - International Auditing & Assurance Standards Board
            1. International Standards on Auditing (ISAs)
              1. Auditing Practices Board
                1. ISA (UK & Ireland)
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