RSM423H1 Lecture Notes - Lecture 4: Northrop Frye, Analytical Review, Financial Statement
Document Summary
Rsm 423: class 4 lecture notes, winter 2016. Americans like to make money; canadians like to audit it. I know no other country where accountants have a higher social and moral status. From your audit i course you learned that an audit provides reasonable (high) assurance. We focus on audits for most of this course, but in class 4 we also get an overall perspective on assurance engagements and related issues. Bewley textbook, sixth edition (2013), hb stands for cpa canada handbook and the number following is the section number, cas stands for canadian audit standards that are also in the cica handbook. For this course you can use any intro audit textbook. Most of this course is based on the readings and these lecture notes. Review engagements have their own standards (pages 684-695 sb hb 8100) 630 sb, but disclaimer (634 sb), adverse (634 sb) and qualifications (633 sb) are also possible )
