Audit-Responsibilities-and-Objectives(英文版)(ppt-38页)

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Audit Responsibilities and Objectives(英文版)(ppt 38页)
Objective of Conducting an Audit of Financial Statements
The primary objective of the auditis to express an opinion on thefinancial statements.
Steps to Develop
Audit Objectives
Understand objectives andresponsibilities for the audit.
1
2
Divide financial statementsinto cycles.
3
Know managementassertions about accounts.

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关键词：Objectives Objective object Audit Ponsi