Auditing and Assurance CPA notes.
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These are the most recent and complete notes for Kasneb CPA in Kenya.
Complete and updated for the new curriculum
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• By the end of this chapter, you are expected to have a general understanding of the
• Definition of Auditing
• Distinction between auditing and accounting
• Objects of an audit
• What is true and fair?
• Benefits of an audit to a public limited company
• Types of audits
• Users of audited reports
• Stages of an audit