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Breaking: Biden Wins Arizona! Cyber Ninjas Audit Ends In Crushing Humiliation For GOP
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The Republicanled election audit in Maricopa County, Arizona, revealed no voter fraud and in fact found more votes for President Buden. Nonetheless, our former president is claiming victory. Colbert Comedy Monologue
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2020 audit lecture series – Module 1, Topic 1
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Module 1, Topic 1 overview of audit and introduction to the profession
Note these videos direct my UTS students to quizzes just ignore those parts!
00:00 Introduction
01:21 What are audits?
12:00 Why do we have audits?
17:13 What is the output of an audit?
21:53 Do audits have value?
30:00 What are the auditor’s legal obligations?
33:59 The ethics of audit
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Five (5) Differences Between External Audit vs Internal Audit
Five (5) Differences Between External and Internal Audit
Audit is a systematic process of objectively obtaining and evaluating evidence regarding assertions about economic actions and events to ascertain the degree of correspondence between those assertions and established criteria and communicating the results to interested users. (American Accounting Association)
Both external and internal audit possess the characteristics of auditing as defined by the American Accounting Association.
However, despite these similarities, differences exist between external and internal audit:
1. Position/ Relationship of the Auditor to the Organization Under Audit.
2. Governing/ Authoritative Body
3. Applicable Framework and Standards
4. Scope and Objectives
5. Certification Required
AuditingTheory ExternalvsInternalAudit TheCPARecipe
The Audit Process
This video provides a brief overview of the five stages of the audit process, which are:
1. Client acceptance (or continuance)
2. Audit planning
3. Risk assessment
4. Substantive procedures
5. Issuing a report (the audit opinion)—
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What is Audit?
นอกจากการดูหัวข้อนี้แล้ว คุณยังสามารถเข้าถึงบทวิจารณ์ดีๆ อื่นๆ อีกมากมายได้ที่นี่: ดูวิธีอื่นๆBUSINESS & INVESTMENT tại đây
