Professional Documents
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Services Provided by Cpas: Accounting Auditing
Services Provided by Cpas: Accounting Auditing
Accounting
The recording,
classifying, and
summarizing of
economic events for
Auditing
Determining
whether recorded
information
properly reflects
الزتونة Auditing accumulation and evaluation of
evidence to report on the degree of
correspondence between the information
and established criteria
General Standards
1. The audit is to be performed by a person or persons having adequate technical training and proficiency as
an auditor.
2.The auditor must maintain independence in mental attitude
3.The auditor must exercise due professional care in the performance of the audit and the preparation of
the report.
Standards Of Report
1. The report shall state whether the financial statements are presented in accordance with generally
accepted accounting principles.
2. The report shall identify those circumstances.
3. Informative disclosures in the financial statements
4. The report shall contain an expression of opinion.