tailieunhanh - Lecture Auditing and assurance services in Australia: Chapter 17 - Gay, Simnett

Chapter 17 - Advanced topics in assurance services. After studying this chapter you should be able to: appreciate the framework of standards under which assurance services are currently offered, and how specific standards relate to different types of assurance services; understand the assurance provider’s obligations in relation to audits of financial information other than general-purpose reports, including special-purpose reports, components of financial reports and summarised financial reports; . |