Difference Between Accountants and Auditors - Accounting and Finance Assignment Help

Assignment Task

The key issues I wanted you to remember from this unit were: 
 

1. The difference between accountants and auditors

2. Who are the users of audits and why do they want an audit performed (including how this might change your audit approach)?

3. Identifying audit risks

4. Corporate governance and the audit role including the role of audit committees and internal audit

5. Business risk and potential effect on (client) assertions

6. Internal controls including testing and potential misstatements that might occur if they are not operating effectively

7. Materiality — one of the two keys to auditing (along with risk)

8. Ethical issues

9. Fraud risk

10 Audit opinions 

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