Auditing, an Integrated ApproachNew edition of a standard textbook. |
Common terms and phrases
acceptable audit risk accepted accounting principles accepted auditing standards accounts payable AICPA amount analytical procedures appropriate assess control risk assets audit evidence audit objectives audit procedures audit report auditor's report cash receipts Chapter conduct confirmation CPA firm December 31 details of balances determine deviation rate disclosure discussed dollar unit sampling duplicate sales invoice effect employees engagement errors ethical evaluate examination example explanatory paragraph Figure financial statements flowcharts fraud Hillsburg Hardware Identify included income income statement independent inherent risk internal control structure inventory ledger liability ment obtain operations opinion paragraph payroll percent performed personnel population qualified opinion receivable master file records responsibility rules sales and collection sales journal separation of duties shipping documents specific substantive tests tests of controls tests of details tests of transactions tion tolerable misstatement trial balance unqualified report users