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Auditing

Lectures 1 & 2

Audit fundamentals, auditor responsibilities, reasonable assurance, ethics, skepticism, judgment, and audit evidence.

Question 5 of 31

How is the audit conducted?

Drag the steps into the correct order. You can also use the arrow buttons.

Order the process: arrange every step from first to last, then check your answer.
1

Directors approve the financial report.

2

Management prepares the financial report.

3

Auditors identify and assess risks and relevant controls.

4

Auditors gain an understanding of the entity and its environment.

5

Auditors judge whether the financial statements as a whole present a true and fair view and comply with standards.

6

Auditors issue the audit report.

7

Auditors examine supporting evidence.