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Explain the objective of conducting an audit of financial statements and an audit of internal control

ASSIGNMENT

Explain the objective of conducting an audit of financial statements and an audit of internal control.

Distinguish management’s responsibility for the financial statements from the auditor’s responsibility for verifying those statements.

Describe the key elements of an effective professional judgment process.

Distinguish between management’s and the auditor’s responsibility for the financial
statements being audited.

2. Explain the concept of professional skepticism and identify its two elements.

Distinguish among the management assertions about financial information.

Link transaction-related audit objectives to management assertions for classes of transactions.

Explain the relationship between audit objectives and the accumulation of audit evidence.

 

 

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