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Trial Balance and Financial
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account number accounts receivable addition adjusting entries Adjusting-Journal Entries allow the auditor analytical review procedures audit engagements audit program auditing procedure study aunSfj automatically backup balance and financial Chapter Client Computer client personnel client0s system cm 0 CM CM CM CM CM ro considered cost current year0s data files database Director of Auditing disk documentation efficiency electronic spreadsheet software engagement letters error evaluate example factors Figure financial ratios financial statement flowchart functions graphics identifying income statement information about software internal control large number Ld Ld Ld Q lead sheets manual microcom microcomputer applications microcomputer audit applications microcomputer software potential random numbers ratios reliability reports requires ro CM san0H SELECTING SOFTWARE software packages software products SOFTWARE RELIABILITY standard substantive test tax purposes time-consuming UI Ld UJ cn vendor word processing software worksheet year0s adjusted balance