Lecture Auditing and assurance services in Australia: Chapter 61 – Gay, Simnett
Chapter 6 – Planning, knowledge of the business and evaluating strategic business risk. After studying this chapter you should be able to: explain why the decision to accept a client is important, and describe the primary features of client acceptance and continuance; indicate the purpose and content of an audit engagement letter; describe the decisions made by an auditor in preparing an audit plan, the knowledge on which the decisions are based and the procedures used to obtain that knowledge;…
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