The objective of financial statement audit The three major categories of assertions The difference between...

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Accounting

  1. The objective of financial statement audit
  2. The three major categories of assertions
  3. The difference between reasonable and absolute assurance
  4. The management responsibility and the auditor responsibility
  5. The various management assertions such as completeness assertion, existence assertion, cutoff assertion, classification and understandability assertion, etc.
  6. The relation between management assertions and audit objectives

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