Conceptual Framework of Assurance Auditor Reporting Model (Part 2) Auditor Judgment and Decision Making
• Objective for the class • Confirm understanding of previous week • Readings for class -News, relevant business issue, personal development • Class slides • Activities in class • Prep for next class -Readings -Reminders • Homework Assignments •Summary of Day's Objective
Today's Objectives • Audit reporting model (continued) • Auditor judgment and decision making •Individual Writing Assignment
Confirm Understanding of Objectives from Last Class • An overview of the basic unmodified auditors' report and recent changes to the auditors' report • Why were changes to the report needed and what does early research on changes to the auditors' report tell us? • Understand the nature and type of modified auditors' reports
News, relevant business issue, personal development •Anything you noted in the news or seen or heard?
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