AAT L4 External Audit

Emma White
Mind Map by Emma White, updated more than 1 year ago
Emma White
Created by Emma White over 6 years ago


Quick brain dump of everything I have learnt so far. Will continue to update as and when...

Resource summary

AAT L4 External Audit
1 "In their opinion ..."
1.1 "True and fair view"
1.1.1 Reasonable assurance
1.2 "Properly prepared"
2 Materiality
2.1 Maximum amount of error auditors willing to accept
3 Auditing Standards
3.1 IAASB - International Auditing & Assurance Standards Board
3.1.1 International Standards on Auditing (ISAs) Auditing Practices Board ISA (UK & Ireland)
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