[Download] Tải Lecture Auditing and assurance services in Australia: Chapter 13- Gay, Simnett – Tải về File Word, PDF

Lecture Auditing and assurance services in Australia: Chapter 13- Gay, Simnett

Lecture Auditing and assurance services in Australia: Chapter 13- Gay, Simnett
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Chapter 13 – The auditor’s reporting obligations. After studying this chapter you should be able to: understand the nature and significance of the auditor’s reporting obligations; understand the structure and qualitative characteristics of the auditor’s report; explain the differences between the concepts of ‘true and fair’ and ‘presents fairly in accordance with’, and between a fair presentation framework and a compliance framework;…

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