DAFTAR ISI

1.1 Auditing and assurance defined

1.2 Different assurance services

- 1.2.1 Financial report audits
- 1.2.2 Compliance audits
- 1.2.3 Performance audits
- 1.2.4 Comprehensive audits
- 1.2.5 Internal audits
- 1.2.6 Corporate social responsibility (CSR) assurance

1.3 Different levels of assurance

- 1.3.1 Reasonable assurance
- 1.3.2 Limited assurance
- 1.3.3 No assurance

1.4 Different audit opinions

1.5 Preparers and auditors

- 1.5.1 Preparer responsibility
- 1.5.2 Auditor responsibility
- 1.5.3 Assurance providers

1.6 Demand for audit and assurance services

- 1.6.1 Financial report users
- 1.6.2 Sources of demand for audit and assurance services
- 1.6.3 Theoretical frameworks
- 1.6.4 Demand in a voluntary setting

1.7 The role of regulators and regulations

- 1.7.1 Regulators
- 1.7.2 Regulation

1.8 The audit expectation gap