审计基础(英文版).pptVIP

Chapter 1 Auditing and Assurance Services If you want to be successful, its just this simple: Know what youre doing. Love what youre doing. And believe in what youre doing. -- Will Rogers McGraw-Hill/Irwin Copyright © 2008 by The McGraw-Hill Companies, Inc. All rights reserved. Chapter 1 Objectives 1. Define information risk and explain how auditing and assurance services play a role in reducing this business risk. 2. Define and contrast auditing, attestation, and assurance services. 3. Describe and define the management assertions embodied in financial statements, and explain why auditor