Assurance

Concepts, processes, internal controls, evidence gathering, and professional ethics.

চ্যাপ্টারসমূহ

• Concept of and need for assurance
• Process of assurance: obtaining an engagement
• Process of assurance: planning the assignment
• Process of assurance: evidence and reporting
• Introduction to internal control
• Revenue system
• Purchase system
• Employee costs
• Internal audit
• Documentation
• Evidance and sampling
• Written representations
• Substantive procesures - key financial statements figure
• Codes of professional ethics and regulatory issues
• Integrity, objectivity and independence
• Confidentiality