Chapter 3 Auditing Objectives and Audit Process 3.1 Overall Audit Objective and Responsibilities 3.2 Management Assertions 3.3 Specific Audit Objectives 3.4 Audit Process Learning Objectives After studying this chapter,you should be able to 1.Comprehend the objective of an audit of financial statements and the definition of management assertions.2.Distinguish managements responsibilities for preparing financial statements from the auditors responsibilities for verifying those financial statement
