Term
|
Definition
| occur when a practitioner is engaged to issue... a report on subject matter, or an assertion about subject matter, that is the responsibility of another party. |
|
|
Term
|
Definition
| independent professionals services that improve that quality of information, or its context, for decisions makers. |
|
|
Term
|
Definition
| a systematic process of objectivity obtaining and evaluating evidence regarding assertions about economic actions and events to assertion the degree of correspondence between those assertions. |
|
|
Term
|
Definition
| the risk that the auditor mistakenly expresses a clean audit opinion when the financial statements are materially misstated. |
|
|
