Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
Assurance Services
Chapter 1
Remoteness of information
Voluminous data
Provides capital
External
Client
Users
Client provides financial
statements to users
©2010 Prentice Hall Business Publishing, Auditing 13/e, Arens/Elder/Beasley 1 - 21
Other Assurance Services
Environmental audit
ATTESTATION SERVICES
Audits Reviews
Internal Control Certain
over Financial Reporting Management
Consulting
Other Attestation Services
(e.g., WebTrust, SysTrust)
Other Management
Consulting
Certain
Accounting and
Management
Consulting Bookkeeping
Tax
Services
Operational
Compliance
Financial Statement
Established
Loan agreement provisions
Criteria
Available Financial statements and
Evidence calculations by the auditor
©2010 Prentice Hall Business Publishing, Auditing 13/e, Arens/Elder/Beasley 1 - 32
Audit of Historical Financial
Statements
Annual audit of Boeing’s financial
Example
statements
Internal auditors
Experience requirement
Regulation