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Aditya
Aditya
EXTERNAL
AUDIT
BASIS
CONCEPTS
M ANGELA JIMENEZ
4.1. DEFINITION
GENERAL DEFINITION:
M ANGELA JIMENEZ
4.1. DEFINITION
AUDITING IS UNDERSTOOD:
AS THE ACTIVITY,
PERFORMED BY A QUALIFIED, INDEPENDENT PERSON,
CONSISTING
OF
ANALYSIS,
USING
APPROPIATE
REVIEWING AND VERIFICATION TECHNIQUES, OF THE
ECONOMIC-FINANCIAL INFORMATION OBTAINED FROM THE
ACCOUNTING EXAMINED.
M ANGELA JIMENEZ
4.1. DEFINITION
M ANGELA JIMENEZ
STRATEGY OF WORK>
Objective and configuration
Size and complexity of company
The auditor experience
Knowledge of the type of the business
Quality of the organization
Internal Control of the organization
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TECHNICAL OPINION.
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TITLE
ADDRESSEE
INTRODUCTORY PARAGRAPH
MANAGEMENTS RESPONSIBILITY FOR THE FINANCIAL
STATEMENTS
AUDTORS RESPONSIBILITY
AUDITORS OPINION
OTHER REPORTING RESPONSIBILITIES
AUDITOR S SIGNATURE
DATE OF THE AUDITORS REPORT
AUDITORS AFFRESS
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INTERNATIONAL
EUROPEAN COMMUNITIES
COUNTRY STANDARD AND ACTS
M ANGELA JIMENEZ