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Standards of Conduct Professional Organizations Organization of Textbook
21 other sections not shown
accepted accounting principles accepted auditing standards accounts payable accounts receivable AICPA adapted amount application audit procedures audit program audit report balance sheet bank basis book value calculations cash disbursements cash receipts chapter checks client company’s compliance tests conﬁdence conﬁrmation control account Corporation cost count CUPL December 31 decision deﬁned deﬁnition disclosure documents employees error ethics evaluation evidence examination Exhibit expense ﬁeld ﬁle ﬁled ﬁnancial position ﬁnancial statements ﬁnd ﬁndings ﬁrm ﬁrst ﬁxed assets ﬂowchart income independent auditor intemal internal accounting control internal auditors internal control inventory investment ledger liabilities material ments method obtain operations opinion payroll percent performed personnel population practice prepared problems processing professional purchase recalculation records reliability responsibility revenue rules sample Section securities selection signiﬁcant speciﬁc statistical statistical sampling tion transactions unaudited unqualiﬁed vouching year-end