Auditors' Use of Microcomputers |
Common terms and phrases
01050 ACCOUNTS RECEIVABLE-TRADE 01055 ACCOUNTS RECEIVABLE-OTHER ABC COMPANY ACCOUNT NAME ACCOUNT NUMBER ACCUM addition adjusting entries Adjusting-Journal Entries analytical review procedures audit category audit engagements audit program audit sampling AUDIT-RELATED APPLICATIONS auditing procedure study automatically backup balance and financial CASH-SAMPLE BANK Chapter Chart of Accounts Client Computer client personnel considered data files database Depreciation Calculation Depreciation Expense Director of Auditing disk documentation efficiency electronic spreadsheet software engagement letters error evaluate example factors FEDERAL TAX financial ratios flowchart functions graphics identifying income statement INTEREST CALCULATION internal control inventory large number magnetic manual microcom microcomputer applications microcomputer audit applications microcomputer software Posted Trial Balance potential random numbers ratios reports requires Sample Depreciation Sample Financial Statement Sample Lead Sheet Sample Time-Management Worksheet SELECTING SOFTWARE software documentation software packages software products SOFTWARE RELIABILITY standard substantive test Tax Accruals tax purposes templates time-consuming UNADJUSTED word processing software workpapers year's adjusted balance