Auditing |
Contents
PART I | 1 |
Auditing the Conversion and Payroll Cycles 510 Obtaining and Documenting an Understanding | 15 |
BY FREE | 31 |
Copyright | |
43 other sections not shown
Other editions - View all
Common terms and phrases
accepted accounting principles accepted auditing standards accounting records accounts payable accounts receivable AICPA amount analytical procedures appropriate assessing control risk assets attestation audit client audit procedures audit program audit report audit risk audit working papers audited financial statements balance sheet date bank cash receipts Certified Public Accountants Chapter checks company's confirmation control procedures Corporation cost CPA firm customers cycle December 31 Describe detect determine deviation rate disclosure discussed documents employees engagement letter estimate evaluating evidence examination example existence Explain financial statement assertions fraud income income statement independent auditors internal auditors internal control structure issue ledger liability material misstatement ments negligence obtain operating paragraph payroll percent performed planning population prepared presented Primary Audit Objectives purchase responsibility revenue sampling risk securities staff substantive tests tests of controls transactions types unqualified opinion valuation year-end