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This Concept Map, created with IHMC CmapTools, has information related to: Auditing Overview, Management makes Assertions, Regulators oversee Auditor, Financial reporting framework requiring Professional judgment, Professional judgment to assess Audit risk, Users often have Conflict of interests, Fairness of Financial statements, Material misstatements affect Decisions, Evidence about Assertions, Information risk because Professional judgment, Management prepares Financial statements, Management often have Conflict of interests, Professional judgment can result in Material misstatements, CAS requires Objectivity, Material misstatements affect Fairness, Audit risk impacts Evidence, Assertions about Financial statements, Material misstatements don't comply with Financial reporting framework, Audit risk affects Auditor's Report, Financial statements based on Financial reporting framework, Conflict of interests when using Financial statements