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, NOTE:gReferencesgtogauditinggstandardsgingtheginstructorgmanualgfollowgagsimilargconventiongtogthatgfollowedgi
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, gAfterggoinggovergthegclassgexpectations,gwegspendgthegfirstgpartgofgclassgdiscussinggandgillustrati
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dgexcitedgtogdiggingandglearngthisgdauntinggnewgmaterial,gtheygneedgtogbegconvincedgthatgitgisgim
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15-4g
Copyrightg©g2022gMcGrawgHillgEducation.gAllgrightsgreserved.gNogreproductiongorgdistributiongwithoutgthegpriorgwrittengconsentgofgMcGrawg
HillgEducation.g
Auditingg&gAssurancegServicesgAgSystematicgApproachg12eg
Messierg
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Chapterg1ggggg
AngIntroductiongtogAssurancegandgFinancialgStatementgAuditingg
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Copyrightg©g2022gMcGrawgHillgEducation.gAllgrightsgreserved.gNogreproductiongorgdistributiongwithoutgthegpriorgwrittengconsentgofgMcGrawg
HillgEducation.g
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Copyrightg©g2022gMcGrawgHillgEducation.gAllgrightsgreserved.gNogreproductiongorgdistributiongwithoutgthegpriorgwrittengconsentgofgMcGrawg
HillgEducation.g
, NOTE:gReferencesgtogauditinggstandardsgingtheginstructorgmanualgfollowgagsimilargconventiongtogthatgfollowedgi
ngthegtext:gAICPAgstandardsgwillgbegreferencedgbygclarifiedgAUgsectiongandgPCAOBgstandardsgwillgbegreferenced
gbygAuditinggStandardg(AS)gnumber.
ENDgOFgCHAPTERgMATERIALSgCOMPARISONgCHARTg
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pendgthegtimegnecessarygduringgthegfirstgclassgtogcapturegstudents‘gattentiongandgstimulategtheirgi
nterestgingauditing.g
Introductiong
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Copyrightg©g2022gMcGrawgHillgEducation.gAllgrightsgreserved.gNogreproductiongorgdistributiongwithoutgthegpriorgwrittengconsentgofgMcGrawg
HillgEducation.g
, gAfterggoinggovergthegclassgexpectations,gwegspendgthegfirstgpartgofgclassgdiscussinggandgillustrati
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dgexcitedgtogdiggingandglearngthisgdauntinggnewgmaterial,gtheygneedgtogbegconvincedgthatgitgisgim
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invoicegongthegwindowgandgingthegcompany'sgcomputergsystem,gandgthatg8gmilliongcarsgandgtruck
sgweregsold.gWegthengaskgthemghowgmanyginvoicesgoutgofg8gmilliongtheygwantgtogexaminegingord
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15-4g
Copyrightg©g2022gMcGrawgHillgEducation.gAllgrightsgreserved.gNogreproductiongorgdistributiongwithoutgthegpriorgwrittengconsentgofgMcGrawg
HillgEducation.g
