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Key Concepts in Auditing - Coggle Diagram
Key Concepts in Auditing
Objectively Obtain and Evaluate Evidence
Communicate Results to Users
Audit Report
Audit Opinion
Qualified
Adverse
Unqualified
Disclaimer
Ascertain Degree of Correspondence
Established Criteria
PFRS for SMEs
PFRS for SEs
Full PFRS
Other Applicable Framework
Assertions
Transactions and Events
Completeness
Accuracy
Occurence
Cut-Off
Classification
Presentation and Disclosure
Completeness
Classification & Understandability
Occurrence, Rights and Obligations
Accuracy & Valuation
Account Balances
Rights and Obligations
Completeness
Existence
Valuation and Allocation
Systematic Process
Audit Planning
Identifying/Assessing RoMM
Set Materiality
Responding to RoMM
Audit Execution
Test of Control
Substantive Testing
Pre-Engagement Procedures
Acceptance
Continuance
Audit Completion
Audit Report
Audit Opinion