AUE2601 Auditing Theory and Practice (AUE2601)
University of South Africa
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AUE2601 - Auditing Theory And Practice STUDY GUIDE .
- Summary • 169 pages • 2022
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AUE2601 - Auditing Theory And Practice STUDY GUIDE . LEARNING UNIT 1.2: ASSURANCE AND NON-ASSURANCE 
ENGAGEMENTS 
Introduction 
Clients can engage auditors to perform various services. These services can be classified 
as assurance and non-assurance engagements. 
In this study unit, auditing theory is explained by discussing assurance and non-assurance 
engagements according to the auditing pronouncements. 
We will also deal with the concept of reasonable assurance and explain statutory and nons...
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AUE2601 Summary Notes With Assignments 1&2 (Sem 1&2 2022)
- Exam (elaborations) • 142 pages • 2022
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- R93,84
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AUE2601 Summary 
Notes With Assignments 
1&2 (Sem 1&2 2022) AUE2601 - Auditing Theory And Practice
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