By William F. Messier
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Extra info for Auditing and Assurance Services: A Systematic Approach, Edition 6
2, “Qualitative Characteristics of Accounting Information” (CON2). This definition is also included in AU 312, Audit Risk and Materiality in the Conduct of an Audit. qxd 10/23/07 1:04 PM 16 Page 16 Part I Introduction to Financial Statement Auditing example, in planning the audit of inventory, the auditor may design inventory audit procedures that will identify any misstatement greater than $150,000. When audit testing is complete for all accounts, the auditor will issue a clean audit opinion only if in the auditor’s judgment total unadjusted misstatements are less than overall materiality of $400,000.
As a result, they are able to add credibility to information produced by management. The role of the Certified Public Accountant is discussed in more detail in Chapter 2. An Assurance Analogy: The Case of the House Inspector [LO 3] Seller Assertions, Information Asymmetry, and Inspector Characteristics Before we discuss financial statement auditors further, let’s consider a context that often involves an “auditor” or assurance provider as an analogy: buying an older home. This analogy will help illustrate the concepts we just covered.
Audits are often utilized in situations where they are not required by law, and audits were in demand long before securities laws required them. 2 However, the development of the corporate form of business and the expanding world economy over the last 200 years have given rise to an explosion in the demand for the assurance provided by auditors. 3 The demand for auditing can be understood through the need for accountability when business owners hire others to manage their business, as is typical in modern corporations.
Auditing and Assurance Services: A Systematic Approach, Edition 6 by William F. Messier