ABREMA is a normative model of financial statement auditing. There are three ways to view the model. Firstly, by beginning with the BASIC CONCEPTS underlying the model and drilling down to the glossary of auditing terms. Secondly, by going directly to the INDEX TO THE GLOSSARY and selecting the auditing terms of interest. Thirdly, those familiar with ABREMA's basic concepts may choose to view the TABULAR FRAMEWORK, a tabular representation of the ABREMA model.
Viewers familiar with auditing concepts, but not the ABREMA model, are invited to firstly read the Executive Summary.
