Standard Audit Process — Theory and Concepts
The financial statements could be viewed as an assembly of assertions by management. For group financial statements, SAS No. 80 (Section 326) outlines the following broad categories:
Existence and occurrence
Rights and obligations
Valuation or allocation
Presentation and disclosures
KeywordsBalance Sheet Intangible Asset Account Review Audit Objective Audit Procedure
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.
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