Solutions for Principles of Auditing & Other Assurance Services, 22nd Edition by Whittington.pdf

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Lecture Notes On Princi g g g




ples Of Auditing and Ass g g g g




urance Services g




Compiled by g



Prof. Dr. g Prof. Dr. g


Hanan Gaber Hassan Profe
g g g Ashraf Mohamed Mansour
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ssor Of Auditing Departme
g g g Professor Of Auditing Depa
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nt Of Accounting Faculty O
g g g g rtment Of Accounting Facu
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f Commerce & Business Ad
g g g g lty Of Commerce & Busines
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ministration Helwan Unive g g s Administration Helwan U
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rsity niversity



The 2st Edition 2021 g g g


Publishing & Distributing University Books
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Agency, Helwan University g g

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List of contents g g




- Preface

- Chapter 1: Introduction to Auditing
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• Learning objectives g


• Introduction
• The definition of audit
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• Different Types of audit g g g


• Types of Auditors g g


• The independent External Auditor
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• Objectives of Financial Audit g g g


• Differences between external auditing
and accounting g


• Assurance Review g


• References

- Chapter 2: Audit Reports
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• Learning objectives g


• Introduction
• Contents of the auditor's report g g g g


• Responsibilities of financial statements g g g


• A model of independent Auditor's report
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• Departure from unqualified Audit report g g g g


• Models for other types of opinions g g g g g


• References

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- Chapter 3: Audit Evidence
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• Learning objectives g


• Introduction
• Concept of Audit Evidence g g g


• Characteristics of evidence g g


• Types of Audit evidence g g g


• Types of confirmation g g


• References

- Chapter 4: Independence and ethical Requiremen
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ts related to an audit of financial statements
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• Learning objectives g


• Ethical requirements related to an audit
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• Definition of auditor independence g g g


• The importance of the independence of the e
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xternal auditor of the owners
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• Internal Auditor Independence and external a
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uditor independence
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• The threats of Auditor independence
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• References


- Chapter 5: Right & Duties of the
external Auditors g


• Learning objectives g


• Rights of the external auditors
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• Duties of the external auditors
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• References.