Assurance services with focus on the audit of financial statements. The basic financial statement audit process is discussed including the concepts of evidence, materiality, and risk. Other topics include professional ethics for accountants and the legal and professional environment affecting financial statement audits.

Assurance services with focus on the audit of financial statements. The basic financial statement audit process is discussed including the concepts of evidence, materiality, and risk. Other topics include professional ethics for accountants and the legal and professional environment affecting financial statement audits.