Mã Môn học: AUD 404
Tên Môn học: Kiểm Toán Tài Chính 2
Số ĐVHT: 3 Tín Chỉ
Môn học Song hành:
Không có
Mô tả:
A financial audit is conducted to provide an opinion whether "financial statements" (the information being verified) are stated in accordance with specified criteria. Normally, the criteria are international accounting standards, although auditors may conduct audits of financial statements prepared using the cash basis or some other basis of accounting appropriate for the organisation. In providing an opinion whether financial statements are fairly stated in accordance with accounting standards, the auditor gathers evidence to determine whether the statements contain material errors or other misstatements. The auditor will audit the financial statements of the items: payroll, purchasing, selling, fixed assets...
