AU-C 315: Understanding The Entity And Risks Bridge The GAAP - Accounting podcast

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Business Accounting Rob Valdez Assurance Podcasting Education Audit GAAP

内容由Rob Valdez提供。所有播客内容（包括剧集、图形和播客描述）均由 Rob Valdez 或其播客平台合作伙伴直接上传和提供。如果您认为有人在未经您许可的情况下使用您的受版权保护的作品，您可以按照此处概述的流程进行操作https://zh.player.fm/legal。

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AU-C 315: Understanding the Entity and Risks

9y ago 14:51

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内容由Rob Valdez提供。所有播客内容（包括剧集、图形和播客描述）均由 Rob Valdez 或其播客平台合作伙伴直接上传和提供。如果您认为有人在未经您许可的情况下使用您的受版权保护的作品，您可以按照此处概述的流程进行操作https://zh.player.fm/legal。

Today the topic of our podcast is Auditing Standard AU-C 315, which discusses the requirement that the auditor understand the entity being audited and its internal control and requires that the auditor identify risks at the financial statement level and at the relevant assertion level. We’ll answer such questions as, What should we understand about the entity? How should we perform our risk assessment? What has to be documented?

To provide background to our conversation, we’ll relate the discussion to our previous two podcast episodes which discussed the overall objectives and conduct of an audit as well as the requirements related to planning an audit.

… continue reading

11集单集

#Business #Accounting #Rob Valdez #Assurance #Podcasting Education #Audit #GAAP

Artwork

AU-C 315: Understanding the Entity and Risks

Bridge the GAAP - Accounting Podcast

15 subscribers

published 9y ago

分享

MP3•单集首页

内容由Rob Valdez提供。所有播客内容（包括剧集、图形和播客描述）均由 Rob Valdez 或其播客平台合作伙伴直接上传和提供。如果您认为有人在未经您许可的情况下使用您的受版权保护的作品，您可以按照此处概述的流程进行操作https://zh.player.fm/legal。

Today the topic of our podcast is Auditing Standard AU-C 315, which discusses the requirement that the auditor understand the entity being audited and its internal control and requires that the auditor identify risks at the financial statement level and at the relevant assertion level. We’ll answer such questions as, What should we understand about the entity? How should we perform our risk assessment? What has to be documented?

To provide background to our conversation, we’ll relate the discussion to our previous two podcast episodes which discussed the overall objectives and conduct of an audit as well as the requirements related to planning an audit.

… continue reading

11集单集

#Business #Accounting #Rob Valdez #Assurance #Podcasting Education #Audit #GAAP

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