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account balance Account or Assertion affect the precision AICPA assessment assist the auditor assurance provided audit evidence Audit Guide Audit Risk auditing procedures Auditing Standards Board auditor should consider auditorís expectation audits of issuers changes control risk cross-sectional regression current-year sales deﬁned determining disaggregated entities Evaluation Phases example exhibit 3-9 Expectation Formation Phase expectation method explanations ﬁg ﬁnal ﬁnancial reporting ﬁnancial statements forming an expectation fraud Go Stores Gross margin identiﬁes identify independent variables internal control Investigation level of assurance managementís material misstatement materiality threshold nonﬁnancial data PCAOB standards percent performing analytical procedures precise expectation predict predictor prior-year sales Professional Standards public accounting ﬁrms ratio analysis reasonableness test recorded amount reﬂect regression analysis relationships relevant reliability requires residuals rules sales per square Sarbanes-Oxley Act sell gas signiﬁcant speciﬁc square foot standard error stores open substantive procedures substantive tests tion trend analysis type of expectation unexpected difference