Audit Responsibilities and Objectives(英文版)(ppt 32頁)

Audit Responsibilities and Objectives(英文版)內容提要：
Learning Objective：
Distinguish management’s
responsibilities for preparing
financial statements from the
auditor’s responsibilities for
verifying those financial statements.
Learning Objective：
Classify transactions and account
balances into financial statement
cycles and identify benefits of a cycle
approach to segmenting the audit.
Learning Objective：
Describe why the auditor obtains
a combination of assurance by
auditing classes of transactions
and ending balances in accounts.

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