Chapter 1: auditing

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Chapter 1: auditing by Mind Map: Chapter 1: auditing

1. assurance (auditinng)

1.1. distinguishing bw acc and audit

1.2. evidence

1.2.1. doc (invoice, contents)

1.2.2. soft/hard copy

1.2.3. observation of auditor

1.2.3.1. cycle

1.2.3.2. process

1.2.3.3. action...

1.3. keep independence

1.3.1. mental (unbias, fair, consideration)

1.3.2. physical (gift, membership card)

2. relationship

2.1. auditor/client <---- external users

3. assurance serve

3.1. tax

3.2. advisory

3.3. audit