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Dawn McGeachy is a licensed public accountant, and is the accounting and assurance partner in the firm Colby McGeachy Professional Corporation, an independent member firm of Porter Hétu International, where she also serves on the National Standards Committee. She has over 30 years of public practice and audit-related experience. Dawn has served on both the Public Accountants Council of Ontario for a three-year term, as well as the Public Accounting Licensing Board for the Certified General Accountants Association of Ontario. See more by Dawn McGeachy
A. Explain the concept of audit and assurance and the functions of audit, corporate governance, including ethics and professional conduct, describing the scope and distinguishing between the functions of internal and external audit.
Auditing was instituted so at least once a year, when the financial statements (FS) were presented tothe members of the company, the auditors would examine them and give some expression of opinionto the members of the company as to whether the financial statements were true and fair. Withoutthat assurance the members of the company really would have a little idea whether or not theinformation could be relied on. The auditors therefore examine the financial statements and this addscredibility to those statements, the shareholders have a much better idea of the performance of thedirectors and the company. 7ad9723583
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