Preliminary Engagement Activities
Автор: Akawnting
Загружено: 2020-10-18
Просмотров: 13271
Описание:
Auditing Theory: Concept and Practice Tutorial Series covers the necessary skill and knowledge that will help in passing the CPA Licensure Exam and information that will guide auditors in performing auditing and related services.
This video aims to help the viewers understand and review the relevant steps in accepting an audit engagement.
Hi guys! The following list provides the topics discussed in this tutorial.
0:00 - Start
3:00 - Considering Client Integrity
13:18 - Communication with Predecessor Auditor
19:20 - Firm and Personnel Competence, Capabilities, and Resources
26:05 - Compliance to Relevant Ethical Requirements
30:13 - Independence and Professional Skepticism
36:10 - Acceptable Financial Reporting Framework
41:20 - Obtain Management Representation (Management Representation Letter)
48:27 - Obtain Agreement with the Client (Engagement Letter)
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