What is a major difference in audit requirements for issuers versus non-issuers? Describe the difference in the insurance versus reputation rationale for auditing? Do auditors provide insurance? Explain what the insurance rationale refers to. Audit risk consists of the risk that an auditor will give a good (unqualified) opinion when in fact there is a material misstatement. What are the two components of audit risk? What are the analytical procedures? Who is responsible for the preparation of financial statements? 7. In a few words, please describe each of these assertions Description Of special concern for this type of account: Valuation Completeness Occurrence Rights and obligations
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