New Audit Approach Enhances Financial Transparency and Accountability
The article "Auditing: An Assertions Approach" covers various aspects of auditing, including the audit function, ethical and legal environments, audit objectives, and documentation. It discusses basic auditing concepts, planning, internal control in a computer environment, and evidence of financial statement assertions. The article also explores sampling methods for substantive tests, auditing working capital assertions, and different types of audit reports. Additionally, it touches on operational and compliance auditing.