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Chapter 1 - Nature, Objective and Scope of Audit - Coggle Diagram
Chapter 1 - Nature, Objective and Scope of Audit
Meaning + Analysis
Interdisciplinary Nature of Auditing
SA 200
Scope
Objectives + Analysis
Scope of Audit
What it includes
What it does not include
Inherent Limitations of Audit
Engagement
Assurance Engagement
Elements
Related to Historical Financial Information
High but not Absolute Assurance
Audit
Moderate but not High Assurance
Review
Not related to Historical Financial Information
Moderate but not High Assurance
Assurance
Non-Assurance Engagement
No Assurance
Related Services
Engagement Standards
SA
#
SAE
#
SRE
#
SRS
#
Quality Standard
SQC - 1
Benefits of Audit
Audit - Mandatory/Voluntary?
Who appoints Auditor?
To whom report is submitted by an Auditor?
Qualities of an Auditor