Practical Management Science
Practical Management Science
6th Edition
ISBN: 9781337406659
Author: WINSTON, Wayne L.
Publisher: Cengage,
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Sarah O’Hann enjoyed taking her first auditing course as part of her
undergraduate accounting program. While at home during her semester break, she and
her father discussed the class and it was clear that he didn’t really understand the nature
of the audit process as he asked the following questions:
a. What is the main objective of the audit of an entity’s financial statements?
b. The audit represents the CPA firm’s guarantee about the accuracy of the financial
statements, right?

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