What is the value of auditors going through a formal process of linking management assertions to audit

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What is the value of auditors going through a formal process of linking management assertions to audit procedures to collect evidence? How does this process improve the audit?

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Auditing and Assurance Services Understanding the Integrated Audit

ISBN: 978-0471726340

1st edition

Authors: Karen L. Hooks

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Question Posted: Jan 21, 2015 10:25 AM

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What is the value of auditors going through a formal process of linking management assertions to audit

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The linkage is as follows Management makes assertions rega...View the full answer

Auditing and Assurance Services Understanding the Integrated Audit

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