Updated chapters five, six, and seven for use with Principles of auditing and other assurance services
This updated includes revisions of Chapters 5 through 7 on audit evidence, audit planning, and internal control, respectively.
42 pages matching tests of controls in this book
Results 1-3 of 42
What people are saying - Write a review
We haven't found any reviews in the usual places.
Audit Documentation 521
Chapter Summary 530
9 other sections not shown
account balances accounting estimates accounting information system accounting principles accounting records accounts receivable amount analytical procedures appropriate assess the risks assets audit committee 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 risk CPA firm described detection risk determine disclosures discussed employees engagement engagement letter entity's 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 material weaknesses 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