Robetoacademics
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ACCA - F8 AA Audit and Assurance
ACCA - F8 AA Audit and Assurance Fundamental Principles - CORRECT ANSWER-integrity, objectivity, professional competence and due care, confidentiality, professional behavior 5 threats to independence - CORRECT ANSWER-self-interest, self-review, advocacy, familiarity, intimidation Audit Risk Formula - CORRECT ANSWER-AR = IR x CR x DR (or Audit risk = Inherent Risk x Control Risk x Detection Risk) Detection risk the auditor can control Inherent risk = anything related to the nature of...
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ACCA - F8 AA Audit and Assurance Fundamental Principles - CORRECT ANSWER-integrity, objectivity, professional competence and due care, confidentiality, professional behavior 5 threats to independence - CORRECT ANSWER-self-interest, self-review, advocacy, familiarity, intimidation Audit Risk Formula - CORRECT ANSWER-AR = IR x CR x DR (or Audit risk = Inherent Risk x Control Risk x Detection Risk) Detection risk the auditor can control Inherent risk = anything related to the nature of...