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AAT L4 External Audit

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Quick brain dump of everything I have learnt so far. Will continue to update as and when...
Emma White
Mapa Mental por Emma White, actualizado hace más de 1 año
Emma White
Creado por Emma White hace casi 10 años
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Resumen del Recurso

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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