Back to classroom A1PreviousNext Syllabus A. Audit framework and regulationSyllabus A1. The Concept Of Audit And Other Assurance Engagement
AA syllabus
Memory Test
What does Stewardship mean?
What does Agency mean?
5 Elements of Assurance engagements are:
Types of assurance engagement are:
2 types of External Audits:
External Audits - 2 types
1) Statutory - This is when entities are required by law to have an audit
2) Non - Statutory - This is when there is no legal requirement.
Types of Review engagements:
Review engagements - The auditor reviews the FS using less evidence than in an audit
Types:
Risk assessment reports
Review of internal controls
Value for money reviews
Social and environmental reports
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Syllabus A1. The Concept Of Audit And Other Assurance Engagement
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Syllabus A1. The Concept Of Audit And Other Assurance Engagement