Professional Documents
Culture Documents
01
01
CHAPTER 1
Introduction to Audit &
Other Assurance Services
By
David N. Ricchiute
TOPICS
Nature audit & attestation services
Demand for financial statement audits
Audit standard-setting process
Influences on accounting & auditing
Other audits & nonattest services
Other attestation services
Consulting & other assurance services
Representations of
management
Responsible for assertions
embodied in financial
statements
Examined by auditor