Philippine Framework for Assurance Engagements
Автор: Akawnting
Загружено: 2020-09-12
Просмотров: 26479
Auditing Theory: Concept and Practice Tutorial Series covers the necessary skill and knowledge that will help in passing the CPA Licensure Exam and information that will guide auditors in performing auditing and related services.
This video aims to help the viewers understand the Philippine Framework for Assurance Engagements.
Hi guys! The following list provides the topics discussed in this tutorial.
0:00 - Start
0:41 - Assurance Engagements
2:26 - Assurance-Based vs Direct Reporting
5:25 - Client Acceptance
17:48 - Changes in the Engagements
21:00 - Elements of Assurance Engagements
22:45 - Three-Party Relationship
28:12 - Appropriate Subject Matter
30:40 - Criteria
36:10 - Sufficient Appropriate Evidence
58:05 - Written Assurance Report
1:03:55 - Associate of the Auditor with Financial Information
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