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1195325
AAT L4 External Audit
Description
Quick brain dump of everything I have learnt so far. Will continue to update as and when...
No tags specified
aat external auditing
aat level 4
aat
external audit
acca
Mind Map by
Emma White
, updated more than 1 year ago
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Created by
Emma White
over 10 years ago
55
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Resource summary
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)
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