an overview of financial statement auditing

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An overview of financial statement auditing

1

Objectives,strategies, processes, controls, transactions and reports

2

A model of business processes: five components

3

4

Financial statements, management assertions, and audit procedures

5

Three fundamental concepts in auditing

6

Materiality

7

Audit risk

8

evidence

9

10

Exercises

11

Discussion cases

12

13

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