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    Nfjpia Mockboard

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    CORNADO, MERIJOY G.
    The document is a summary of key points from the 2011 National CPA Mock Board Examination on Auditing Theory. It discusses 3 main topics: 1) the responsibilities of auditors, 2) audit evidence, and 3) audit reports. The responsibilities of auditors include obtaining reasonable assurance of detecting material misstatements. Audit evidence must be relevant, reliable, and sufficient. Audit reports communicate the auditor's opinion and must include a basis for opinion, scope, and conclusions.

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    Nfjpia Mockboard

    Uploaded by

    CORNADO, MERIJOY G.
    34 views6 pages
    The document is a summary of key points from the 2011 National CPA Mock Board Examination on Auditing Theory. It discusses 3 main topics: 1) the responsibilities of auditors, 2) audit evidence, and 3) audit reports. The responsibilities of auditors include obtaining reasonable assurance of detecting material misstatements. Audit evidence must be relevant, reliable, and sufficient. Audit reports communicate the auditor's opinion and must include a basis for opinion, scope, and conclusions.

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    The document is a summary of key points from the 2011 National CPA Mock Board Examination on Auditing Theory. It discusses 3 main topics: 1) the responsibilities of auditors, 2) audit evidence, and 3) audit reports. The responsibilities of auditors include obtaining reasonable assurance of detecting material misstatements. Audit evidence must be relevant, reliable, and sufficient. Audit reports communicate the auditor's opinion and must include a basis for opinion, scope, and conclusions.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    34 views6 pages

    Nfjpia Mockboard

    Uploaded by

    CORNADO, MERIJOY G.
    The document is a summary of key points from the 2011 National CPA Mock Board Examination on Auditing Theory. It discusses 3 main topics: 1) the responsibilities of auditors, 2) audit evidence, and 3) audit reports. The responsibilities of auditors include obtaining reasonable assurance of detecting material misstatements. Audit evidence must be relevant, reliable, and sufficient. Audit reports communicate the auditor's opinion and must include a basis for opinion, scope, and conclusions.

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    © All Rights Reserved
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    You are on page 1of 6

    2011 NATIONAL CPA MOCK BOARD EXAMINATION

    In partnership with the Professional Review & Training Center, Inc. and Isla Lipana & Co.

    AUDITING THEORY

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    End of Examination
    Thank you for participating in the 2011 National Mock CPA Board Examinations!

    Page 6 of 6

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