tailieunhanh - Ebook Auditing & assurance services (6th edition): Part 1

(BQ) Part 1 book "Auditing & assurance services" has contents: An introduction to assurance and financial statement auditing; the financial statement auditing environment; risk assessment, evidence and documentation; internal control in a financial statement audit; auditing internal control over financial reporting,.and other contents. | 0 456ÿ 91 5 12339809 0 9 3 ÿ ÿ ÿ !ÿ " $ ' %!& ()),-/01032 *+ . 1)24. * 5)018ÿ3+ÿ0+ 9= BC2,08 6 =2 A+ÿE;*K161ÿ> 61286 6ÿF)01D,))8+) ; BC2,088A+>?G 0+8 6ÿÿ EF8 3F)6ÿ6ÿ+ ;D 6 ) H00 L;0 876/.*72 K)I,ÿ;6ÿ672) 2 + MFA5)018 A 9 /+28ÿE;*?ÿ G>H L T ( ÿ U ÿ #0 K?LÿM=]@ ÿ )& % ÿ G>H L 4)' ^`ab= FC= _^ÿ >ÿ ? ÿ ) ) ÿ*- +5# A> ÿ + ÿ 3 7 5ÿ $8)&1 - -8 # 7 /83 $,ÿ? @'3*ÿ*+7 &1ÿ/4ÿ &ÿ &ÿ ) : ÿHIJK MNOPNQM PK OR ÿNSM ÿTUGÿ ÿOMS JK S ÿ Eÿ OKL # ABÿ G GLG ÿ ÿDGÿDL EQ ÿDEL MNQG EOLÿNOMNJNV SWOL GJ CDE SINSG ÿSÿNÿGOG L ÿDLÿ ÿ KUE M TIULENTSMYÿNÿ NVUEZ L Z E MORLEP PR WK OMM MXEUE G UÿNÿ Mÿ ÿE MM IS G ÿNTÿOUÿNTS PTUE PXGDÿ MSLPM MLEK EEZK SOML M MHEGÿNTSK EEK M OMÿ M HLEGJÿDLÿSÿNHIJMJÿTSE ÿOUÿDLÿ SMZ ÿNHIJMÿNOW[ UE E ]*3+'+-+./ÿ *ÿ'-+#ÿ*++)-3 +) &)/_ /8'*+ -0 # ÿ#,ÿ# OK \ ,ÿ ÿ/ÿ+"4$7 - /ÿ5) ÿ^/ÿ 4+ ÿ+ $3+ ÿ &ÿÿ# %/, ) &. -&+ 8)# ÿ ÿ+*-ÿ ÿ'+3ÿ## ÿ#,- $+ÿ&8 ) + ÿ#2# 3+) ÿ ) '+ 33&( 0 ,++) )'+# ÿ )ÿ$/7 , 1 - ÿ $8 &) )ÿ/.8 ÿ*+4# ÿ '+ ) + $2)6-+4-+3,ÿ# 3,ÿ#) 3ÿ /ÿ /ÿ&8+ /"3 )-*3 ÿ&8 ) "&1/2++ 6#8 )ÿ )/- 2 0+ ÿ*+/*-8'#%- ÿ&+1ÿ +7 &1- ÿ $8 3 ÿ+ / &) &ÿ - 3 +) &)3 ) ÿ ) )ÿ )7 /&)7 &72 : &ÿ 4+ ÿ *+, + ( ÿ$/+ ÿ# + ) &. &ÿ - 4# ; ) ÿ 'ÿ8)# ÿ ÿ .ÿ 8 )8) ÿ# %5/) ÿ-6+7 &17 &1 ÿ*-ÿ ÿ/&1( , &ÿ*3&+ + 33&( *-+$2 -+ ÿ*+0 # ÿ#ÿ*+5//-*3 ÿ*- + ) ) AB03 ÿ + '+ '*3 4- 3 ÿ$/ÿ*+0 # ÿÿ# ,),ÿ ÿ#8 )ÿ&ÿ,) ÿ ) ) )&8 / : ( 57 $/+ÿ , + %&1 +) ÿ# %37 42++"$2)ÿ-+# -,*+, + ÿ - -8 ÿ ÿ ÿ# (&7$8 ÿ <*3 # 3 ) ÿ ) )4-+3, &ÿ*+&+ / %- + 4+ ÿ)&8 / ÿ*-ÿ/ÿ$/+ ,ÿ+&13 ,4+ + ÿ" *+, + ÿ )/-ÿ ) ÿ 'ÿ3 ÿ # &) - -8 ) )-+7 /&)"0 3 ÿ + &)80 42 - 33 ÿ/ ÿ*/$1 $)) ÿ )8A)) ÿ&83 +&-3&-,: # *ÿ$/+ *-3ÿ&ÿ+3 $8)&194 ) # *# ÿ*+`&3+ ÿ -+ - ÿ / )# , ÿ $1 # ÿ42 # 8 76 &) "<*/ 3&ÿ %&1ÿ&*- + ÿ") ÿ+)ÿ 'ÿ&83 /.8*- 6&ÿ &37 +( ÿ^4ÿ/73+ # 4- 3 ( &780 ÿ*+)^a&+ - ÿ # + ÿ &8 # 43 6- ÿ +- 2-)7 + 42 bc 4# $, ( &8]+ ÿ3+4-+3,( ÿ,#-4ÿ#*+2" $/ ) + ÿ+ÿÿ &86&ÿ+,#ÿ*+/, 8 + ÿ ÿ 0 )ÿ )/- ÿ - ÿ3 )ÿ ,ÿ# ÿ $8 &) 1)-*- # 5+ÿ /) ÿ#+ '+ 5 #ÿ*+- 3#ÿ ) ÿ+, /8 5) ÿ$8)/3 *+/-ÿ ,: &ÿ '# <*- ÿ# 5/" $/ $2 .

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