会计英语unit_13_Auditing教材教学课件.pptVIP

Unit 13 Auditing An audit is an exercise whose objective is to enable auditors to express an opinion whether the financial statements are prepared, in all material respects, in accordance with an identified financial reporting framework. Audit provides high, but not absolute level of assurance, expressed in the audit report as reasonable assurance. Reasonable assurance is not a guarantee of correctness, but an assurance of truth and fairness within a reasonable margin of error. Content Ⅰ. Auditing Standard and Professional Ethics Ⅱ. Types of Auditing Ⅲ. Auditing Procedures Ⅳ. Audit Repor