ACCT 4360 Lecture Notes - Lecture 4: Audit Evidence, Financial Statement, Internal Control
Document Summary
The auditor"s job is to ensure that the company"s financial records comply. An accounting principle that states that a company"s financial information must be based on verifiable data. with all currently applicable laws, rules and regulations. Therefore, it is your responsibility to ensure that your. 2003, income tax act 1961, and other must be intellectually honest. Work performed by others, considered independent, it must be free of any obligations or interests to the client, its manager or its owner: skills and competence. Documentation, planning, audit evidence, enable you to manage financial transactions. Accounting system and internal controls, accurately and ethically, analyze financial and audit reporting: confidentiality. Confidential information includes non- public information disclosed or provided to data, and prepare financial reports. Integrity means that a company"s accounting practices adhere to a consistent set of principles such as gaap and ifrs.
