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After the auditor has completed all the procedures, it is necessary to combine the information ...

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After the auditor has completed all the procedures, it is necessary to combine the information ...

After the auditor has completed all the procedures, it is necessary to combine the information obtained to reach an overall conclusion as to whether the financial statements are fairly presented. This is a highly subjective process that relies heavily on
A) generally accepted auditing standards.
B) the provincial institutes' Rules of Professional Conduct.
C) generally accepted accounting principles.
D) the auditor's professional judgment.

Textbook

Auditing: The Art and Science of Assurance Engagements, Canadian Edition

Edition: 12^th

Authors: Arens, Elder, Beasley, Splettstoesser

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charleshardt

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