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CPA PROGRAM ADVANCED AUDIT AND ASSURANCE 3ND EDITION Contents Subject outline 1 Module 1: Assurance services framework 11 Module 2: General audit principles and auditor responsibilities 93 Module 3: Understanding the entity, assessing risk and responding to risks 179 Module 4: The auditor’s response to assessed risks 275 Module 5: Audit conclusions and reporting requirements 353 Module 6: Performance engagements 429 Module 7: Other assurance services 495 Case study 567 ADV...
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CPA PROGRAM ADVANCED AUDIT AND ASSURANCE 3ND EDITION Contents Subject outline 1 Module 1: Assurance services framework 11 Module 2: General audit principles and auditor responsibilities 93 Module 3: Understanding the entity, assessing risk and responding to risks 179 Module 4: The auditor’s response to assessed risks 275 Module 5: Audit conclusions and reporting requirements 353 Module 6: Performance engagements 429 Module 7: Other assurance services 495 Case study 567 ADV...