Auditing

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Chapter 1 

This chapter introduces assurance engagements and particularly discusses its definition, the elements of assurance engagements and the levels of engagement. It concludes with a discussion of the benefits and limitations of an audit after discussing review engagements.

Chapter 2

This chapter discusses the rules and regulations which guide an auditor's work. Particularly, it discusses the national laws and professional standards that help provide guidelines for how an auditor must work. Details include Acts of Parliament, ISAs, ISQC and so on.