Articles liés à Audit Manual
Synopsis
The aim of this manual is to provide a practical guide to auditing, describing standards and practices which should be followed on audits. Focusing on small to medium sized companies, it also includes procedures appropriate to larger firms. Audit planning and completion are discussed, with special attention given to identifying the major assertions and targeting audit procedures on them. There are also chapters on the elements of audit risk and the various related sources of audit evidence.
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