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Chapter 1 Assurance and auditing: an overview. In this chapter we will discuss: overview of current environment, auditing profession’s response to crisis of confidence, the assurance framework, objective of assurance engagement, forms of assurance services. | PowerPoint Slides to accompany Auditing and Assurance Services in Australia 4th ed. By Grant Gay & Roger Simnett Slides prepared by Roger Simnett Copyright © 2010 McGraw-Hill Australia Pty Ltd PPTs t/a Auditing and Assurance Services in Australia 4e by Grant Gay and Roger Simnett Slides prepared by Roger Simnett 1- Part One The Auditing and Assurance Services Profession 1- Copyright © 2010 McGraw-Hill Australia Pty Ltd PPTs t/a Auditing and Assurance Services in Australia 4e by Grant Gay and Roger Simnett Slides prepared by Roger Simnett Chapter 1 Assurance and auditing: an overview 1- Copyright © 2010 McGraw-Hill Australia Pty Ltd PPTs t/a Auditing and Assurance Services in Australia 4e by Grant Gay and Roger Simnett Slides prepared by Roger Simnett Learning objective 1: The framework for assurance engagements Many parties provide reports to users as an aid to making decisions. Reports are potentially biased due to the vested interests of the report providers. Users may demand that the credibility of the report be enhanced by having an independent expert examine it. Financial statements are just one type — the most common — of report that can be assured. 1- Copyright © 2010 McGraw-Hill Australia Pty Ltd PPTs t/a Auditing and Assurance Services in Australia 4e by Grant Gay and Roger Simnett Slides prepared by Roger Simnett Definition of assurance engagement Assurance engagement: ‘an engagement in which an assurance practitioner expresses a conclusion designed to enhance the degree of confidence of the intended users other than the responsible party about the outcome of the evaluation or measurement of a subject matter against criteria’. 1- Copyright © 2010 McGraw-Hill Australia Pty Ltd PPTs t/a Auditing and Assurance Services in Australia 4e by Grant Gay and Roger Simnett Slides prepared by Roger Simnett Diagram of assurance engagement 1- Copyright © 2010 McGraw-Hill Australia Pty Ltd PPTs t/a Auditing and . | PowerPoint Slides to accompany Auditing and Assurance Services in Australia 4th ed. By Grant Gay & Roger Simnett Slides prepared by Roger Simnett Copyright © 2010 McGraw-Hill Australia Pty Ltd PPTs t/a Auditing and Assurance Services in Australia 4e by Grant Gay and Roger Simnett Slides prepared by Roger Simnett 1- Part One The Auditing and Assurance Services Profession 1- Copyright © 2010 McGraw-Hill Australia Pty Ltd PPTs t/a Auditing and Assurance Services in Australia 4e by Grant Gay and Roger Simnett Slides prepared by Roger Simnett Chapter 1 Assurance and auditing: an overview 1- Copyright © 2010 McGraw-Hill Australia Pty Ltd PPTs t/a Auditing and Assurance Services in Australia 4e by Grant Gay and Roger Simnett Slides prepared by Roger Simnett Learning objective 1: The framework for assurance engagements Many parties provide reports to users as an aid to making decisions. Reports are potentially biased due to the vested interests of the report
