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Mind map

AAT L4 External Audit

Emma White English

Map content

AAT L4 External Audit

  1. "In their opinion ..."

    • "True and fair view"
      • Reasonable assurance
    • "Properly prepared"
  2. Materiality

    • Maximum amount of error auditors willing to accept
  3. Auditing Standards

    • IAASB - International Auditing & Assurance Standards Board
      • International Standards on Auditing (ISAs)
        • Auditing Practices Board
          • ISA (UK & Ireland)

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Description
Quick brain dump of everything I have learnt so far. Will continue to update as and when...
Created by
Emma White
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