Auditing concepts
A concept is an abstract notion or idea. The role of concepts is to create
a better understanding of the subject. Concepts form the basis for
developing general working principles and practices by which theories are
articulated and put into operation.
These concepts, or general ideas, can be grouped into four categories,
according to whether they relate to the auditor’s credibility, the audit
process, the communication of the audit outcome (reporting), or the
performance of the auditor’s work. These general ideas form the basis of
the next four chapters. They are:
• reporting
• independence
• evidence
• responsibility.
Different authors have come up with different names for these concepts
and some have broken each one down into further sub-concepts but these
four will suffice for our purposes.
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