Koleksi World Bank
Auditing and assurance services
This book takes a systematic approach to the audit process by first introducing the three basic concepts that underlie the audit process : materiality, audit risk, and evidence. These concepts are then applied to each major business process and related account balances using a risk-based approach. For example, each business process chapter starts with an overview of the information system followed by event for the business process and related account balances. The assessment of control risk is then described, followed by discussion of the nature, timing, and extent of evidence necessary to reach the appropriate level of detection risk.
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