1844 1929 - Study guides, Class notes & Summaries
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Case SOCIOLOGY 325 Summary CPA - Advanced Audit and Assurance (AAA) - edition 5
- Case • 236 pages • 2021
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Assurance engagements 
- Definition and objectives 
- Elements of an assurance engagement 
- Types of assurance engagements 
- Levels of assurance and reports 
- Non-assurance engagements 
10.2Nature and purpose of an audit 
- Nature and objectives 
- Audit as an assurance engagement 
- Development of audit (early audit and modern audit) 
- Types of audit and limitations 
10.3Legal framework and regulation 
- Regulatory framework within which external audits take place 
- Statutory regulations; ...
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