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