[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-27986-en":3,"doc-seo-27986-105":27,"detail-sidebar-cat-0-en-105":68},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":4,"is_deleted":4,"is_public":20,"is_downloadable":20,"audit_status":20,"page_count":20,"language":21,"language_code":22,"site_id":23,"html_lang":22,"table_of_contents":15,"faqs":15,"seo_title":24,"seo_description":14,"update_tm":25,"read_time":26},27986,16904993612988,"Olivia Brown","https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd",4,"Exam","AAA notes","This document outlines key concepts in auditing and accounting. The first slide defines Negligence, detailing the three essential elements: duty of care owed, breach of duty of care, and loss suffered as a result of the breach. This forms the foundation for understanding legal liability in professional contexts. The second slide, titled 'Other assignments,' distinguishes between 'Assurance engagements' and 'Agreed-upon procedures.' Assurance engagements encompass financial statements review (including for small companies), interim financial statements reviews, due diligence assignments, benchmarking/KPI reviews, and social and environmental report reviews. Agreed-upon procedures include forensic audits, verifying insurance claims, and due diligence assignments. This differentiation is crucial for understanding the scope and nature of professional services. The third slide, 'Types of modified opinions,' presents a matrix categorizing auditor's opinions based on whether a misstatement or inability to obtain evidence is 'Material NOT Pervasive' or 'Material AND Pervasive.' Modifications include Qualified Opinions ('Except for') for material, non-pervasive issues or inability to obtain sufficient evidence, and Adverse Opinions ('FS don't give a true and fair view') for material and pervasive misstatements. A Disclaimer of Opinion ('We do not express an opinion') is issued when evidence is insufficient and pervasive. This chart is instrumental in understanding the implications of audit findings on financial statement reporting and the auditor's professional judgment. The document, branded with Kaplan, suggests its origin in professional education or training materials, likely for accounting or finance professionals seeking to deepen their understanding of auditing standards, legal responsibilities, and reporting mechanisms.","","cbCaifVrqDN0ZD0B","https://ap.wps.com/l/cbCaifVrqDN0ZD0B","pptx",3397163,1,"English","en",105,"AAA notes | PPTX",1778277209,3,{"code":4,"msg":28,"data":29},"ok",{"site_id":23,"language":22,"slug":30,"title":13,"keywords":15,"description":14,"schema_data":31,"social_meta":63,"head_meta":65,"extra_data":67,"updated_unix":25},"aaa-notes",{"@graph":32,"@context":62},[33,48],{"@type":34,"itemListElement":35},"BreadcrumbList",[36,40,44,46],{"item":37,"name":38,"@type":39,"position":20},"https://docshare.wps.com","Home","ListItem",{"item":41,"name":42,"@type":39,"position":43},"https://docshare.wps.com/document/","Document",2,{"item":45,"name":12,"@type":39,"position":26},"https://docshare.wps.com/document/exam/",{"item":47,"name":13,"@type":39,"position":11},"https://docshare.wps.com/document/aaa-notes/27986",{"url":47,"name":13,"@type":49,"author":50,"headline":13,"publisher":52,"fileFormat":55,"description":14,"dateModified":56,"datePublished":56,"encodingFormat":55,"isAccessibleForFree":57,"interactionStatistic":58},"DigitalDocument",{"name":9,"@type":51},"Person",{"url":37,"name":53,"@type":54},"DocShare","Organization","application/vnd.openxmlformats-officedocument.presentationml.presentation","2026-05-08",true,{"@type":59,"interactionType":60,"userInteractionCount":4},"InteractionCounter",{"@type":61},"ViewAction","https://schema.org",{"og:url":47,"og:type":64,"og:title":13,"og:site_name":53,"og:description":14},"article",{"robots":66,"canonical":47},"index,follow",{"doc_id":7,"site_id":23},{"code":4,"msg":5,"data":69},[70,74,78,81,86,91,96,101,106,109,113],{"id":20,"doc_module":4,"doc_module_name":42,"category_name":71,"show_sort_weight":72,"slug":73},"Story & Novel",90,"story-novel",{"id":43,"doc_module":4,"doc_module_name":42,"category_name":75,"show_sort_weight":76,"slug":77},"Literature",80,"literature",{"id":11,"doc_module":4,"doc_module_name":42,"category_name":12,"show_sort_weight":79,"slug":80},70,"exam",{"id":82,"doc_module":4,"doc_module_name":42,"category_name":83,"show_sort_weight":84,"slug":85},5,"Comic",60,"comic",{"id":87,"doc_module":4,"doc_module_name":42,"category_name":88,"show_sort_weight":89,"slug":90},6,"Technology",50,"technology",{"id":92,"doc_module":4,"doc_module_name":42,"category_name":93,"show_sort_weight":94,"slug":95},7,"Healthcare",40,"healthcare",{"id":97,"doc_module":4,"doc_module_name":42,"category_name":98,"show_sort_weight":99,"slug":100},8,"Research & Report",30,"research-report",{"id":102,"doc_module":4,"doc_module_name":42,"category_name":103,"show_sort_weight":104,"slug":105},9,"Religion & Spirituality",20,"religion-spirituality",{"id":104,"doc_module":4,"doc_module_name":42,"category_name":107,"show_sort_weight":104,"slug":108},"World Cup","world-cup",{"id":110,"doc_module":4,"doc_module_name":42,"category_name":111,"show_sort_weight":110,"slug":112},10,"Lifestyle","lifestyle",{"id":114,"doc_module":4,"doc_module_name":42,"category_name":115,"show_sort_weight":82,"slug":116},19,"General","general"]