F8 tests student's knowledge of auditing and assurance theory and the possibility to apply this knowledge to scenarios in their auditing careers. F8 focuses on assurance engagements and its application within the professional regulatory framework
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What is an External Audit
This is a form of assurance engagement performed by an auditor in order to provide an independent opinion about a set of financial statements
What is the Objective of an External Audit
To enable the auditor to express an opinion on whether the financial statements are prepared;
What is the PURPOSE of an External Audit
What is the Objective of an audit?
What is the function of an audit?
What can an Auditor provide as an assurance in an independent audit review to its shareholders?
Who are the stakeholders of a company interested in the assurance from auditors that the accounts they are reading have been subkected to an independent report?
What is Accountability? Who is accountable to who?
Accountability is the quality or state of being accountable, that is, being required or expected to justify actions and decisions.
Its suggests an obligation or willingness to accept responsibiloty for one's actions.
Directors (Management) are accountable to shareholders.
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