AAT Level
Chapter
4 Audit
1 2026_2027
and Assurance
AAT
– Study
Level
Chapter
Guide
4 Audit
1 2026_2027
&and
Practice
Assurance
Questions.pdf
– Study
Chapter
Guide
1 2026_2027
& Practice Questions.pdf
– Study Guide & Practice Questions.pdf
AAT Level 4 Audit and Assurance Chapter
1 2026/2027 – Study Guide & Practice
Questions
Guidehttps://www.stuvia.com/dashboard!@_)#*)(@$)($@*($@)($@*_
AAT Level 4 Audit and Assurance
AAT Level
Chapter
4 Audit
1 2026_2027
and Assurance
AAT
– Study
Level
Chapter
Guide
4 Audit
1 2026_2027
&and
Practice
Assurance
Questions.pdf
– Study
Chapter
Guide
1 2026_2027
& Practice Questions.pdf
– Study Guide & Practice Questions.pdf
,AAT Level 4 Audit and Assurance Chapter 1.pdf AAT Level 4 Audit and Assurance Chapter 1.pdf AAT Level 4 Audit and Assurance Chapter 1.pdf
Who are the users of financial statements ?
Stakeholders - Shareholders, Directors, Employees, Customers, Suppliers, Government,
Lenders/Bank
Shareholders uses for financial statements ?
For investment and dividends
Directors uses for financial statements ?
Business performance, pay/bonuses
AAT Level 4 Audit and Assurance Chapter 1.pdf AAT Level 4 Audit and Assurance Chapter 1.pdf AAT Level 4 Audit and Assurance Chapter 1.pdf
, AAT Level 4 Audit and Assurance Chapter 1.pdf AAT Level 4 Audit and Assurance Chapter 1.pdf AAT Level 4 Audit and Assurance Chapter 1.pdf
Employees uses for financial statements ?
Job security and pay
Customers uses for financial statements ?
Future purchases, longevity of the business EG received a 5 year warranty
Suppliers uses for financial statements ?
Will they get paid ?, complete credit checks etc
AAT Level 4 Audit and Assurance Chapter 1.pdf AAT Level 4 Audit and Assurance Chapter 1.pdf AAT Level 4 Audit and Assurance Chapter 1.pdf