About this document
Audit and Assurance: Key Concepts Explained by Shehan Anurada is a document available to read on EtoBox.
The document discusses 10 topics related to auditing and their relationship to the audit opinion: entity level controls, materiality calculation, fraud risk, audit evidence, professional skepticism, audit risk assessment, audit reporting, test of controls, substantive procedures, and data analytics and journal entry testing. It then provides more detailed explanations of audit evidence and test of controls. Finally, it discusses some new trends related to entity level controls, audit reporting, and audit ri
- Author
- Shehan Anurada
- Language
- EN