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CH 1 Audit & Assurance Services
CH 1 Audit & Assurance Services
CH 1
NATURE OF AUDITING
Accumulation & evaluation of evidence about information to determine and report on the
degree between information and established criteria.
Should be done by a competence and independence person.
Accounting Auditing
Recording Examining
Classifying Evaluating
Sumarizing Comparating
Reporting Resulting
Economic Demand for Auditing
Causes of Reducing
Information Risk Information Risk