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AAT L4 External Audit

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Quick brain dump of everything I have learnt so far. Will continue to update as and when...
Emma White
Mind Map by Emma White, updated more than 1 year ago
Emma White
Created by Emma White over 9 years ago
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Resource summary

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