Audit and Assurance (F8) is a textbook providing fundamental and in-depth knowledge of auditing and information assurance for accounting and auditing students and those preparing for professional certifications (such as ACCA). The book's content is structured to: Introduce the basic principles of auditing: objectives, scope, and the role of independent auditors in internal control systems and financial markets. Present the audit process from planning, risk assessment, internal control testing to gathering audit evidence and drawing audit conclusions. Analyze audit techniques and procedures, including detailed testing procedures, sample audits, comparative procedures, and confirmation letters. Introduce international auditing standards (ISA) and professional ethical requirements for auditors. Review financial statements and audit reports, and how to present and interpret findings in audit reports. Illustrative examples, practical exercises, and case studies help students apply theory to practice and improve their work skills.

Ngôn ngữ:	eng
Tác giả:	Cao Hanh, Pham Oanh, Nguyen Du
Thông tin nhan đề:	Audit and Assurance (F8)
Nhà xuất bản:	ĐH Công nghiệp HN
Loại hình:	Giáo trình, sách tham khảo / Bộ sưu tập: Kế toán kiểm toán
Mô tả vật lý:	158p.
Năm xuất bản:	2023