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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, atualizado more than 1 year ago
Emma White
Criado por Emma White quase 10 anos atrás
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Resumo de 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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