审计基础(英文版)教学幻灯片.pptxVIP

1-User Demand for Reliable InformationBusiness risk?Today’s informationMore complexDemanded by remote usersDemanded in a more timely mannerHas far reaching consequencesInformation risk the risk (probability) that the information (mainly financial) disseminated by a company will be materially false or misleading.users demand an independent third party assessment of the information.Distinguish BetweenAuditing and AccountingAccounting is the recording, classifying,and summarizing of economic eventsfor the purpose of providing financialinformation used in decision making.Auditing is determining