AUE 2601

INTRODUCTION TO AUDITING THEORY & AUDIT PRACTICE PART A – INTRODUCTION TO AUDITING THEORY Study Topic 2 (text book pg 1/2) 2.1 The need for Auditing Services Jackson & Stent Chapter 1 ISA 200 – Objectives and general principles governing an audit ISA 610 International Framework for Assurance Engagements External auditors – express an independent opinion if the AFS’s of a company fairly present the financial position and results of the company’s operations. NOT an employee of t...