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Textbook Notes for Vicki Zhang

UTSGRSM323H1Vicki ZhangFall

RSM323H1 Chapter Notes -Financial Audit, Engagement Letter, Retention Period

OC861447 Page
19 Dec 2012
68
Chapter 6 - preliminary auditing planning: understanding the auditee. Pre-engagement arrangements: auditors undertake two types of activities before be
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UTSGRSM323H1Vicki ZhangFall

RSM323H1 Chapter Notes -Audit Evidence, Audit Risk, Analytical Review

OC861446 Page
19 Dec 2012
54
Learning objectives: outline six general types of audit techniques for gathering evidence. Chapter overview: evidence-gathering audit procedures, busin
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UTSGRSM323H1Vicki ZhangFall

RSM323H1 Chapter Notes -Audit Risk, Control Risks, Internal Audit

OC861446 Page
19 Dec 2012
36
Chapter 7 - assessing risks and internal control. Chapter overview: audit risk assessment, business risk-based approach to auditing, accounting process
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