Principles of Auditing and Other Assurance ServicesThis updated edition includes revisions of Chapters 5 through 7 on audit evidence, audit planning, and internal control, respectively. |
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Contents
Chapter | 5-5 |
Audit Procedures | 5-12 |
Audit Documentation 521 | 5-22 |
Copyright | |
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account balances accounting estimates accounting information system accounting principles accounting records accounts receivable amount analytical procedures appropriate assess the risks assets audit committee audit documentation audit evidence audit program audit risk audit working papers balance sheet cash receipts Chapter classes of transactions client client's internal control company's consider control activities control risk CPA firm described detection risk determine disclosures discussed employees engagement engagement letter evaluate example existence factors financial statement accounts financial statement assertions flowchart fraud risks further audit procedures identify income statement independent auditors inherent risk internal auditors inventory involved journal entries ledger liabilities management's material misstatement ment obtain an understanding operating effectiveness organization overall personnel planning the audit prepared related party transactions relevant assertion Required responsibility revenue risk assessment procedures risks of material sales invoices Sarbanes-Oxley Act significant deficiency substantive procedures tests of controls transaction cycles trial balance valuation year-end