Attestation engagements involving sustainability information are explained from engagement acceptance to issuing an opinion or conclusion.
Learning Objectives
- Learning Outcomes
- Recognize the general concept of audit data analytics.
- Recognize current trends in analytics and related emerging technologies and their impact on the accounting profession.
- Recognize the importance of professional judgment, professional skepticism, and developing an analytics mindset when conducting audit data analytics.
- Identify the key steps in conducting audit data analytics and their application.
