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MONTCLAIR STATE UNIVERSITY ACCT 400 - Auditing Theory & Practice Dr

Economics

MONTCLAIR STATE UNIVERSITY

ACCT 400 - Auditing Theory & Practice

Dr. A. Jeffers – Fall 2018 – Final Review Sheet

 

  1. What is attestation? What is the most common type of attestation service that is provided by auditors?

 

  1. What are the factors that an auditor should consider before accepting an engagement? Why?
  2. Who are the clients of an auditor?
  3. What are the responsibilities of the successor and predecessor auditor when a company is changing auditors?

 

  1. What is an engagement letter? What are the items covered in it?

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