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Auditing Theory and Practice Standards
Legal Relationships and Fraud Detection
20 other sections not shown
accepted accounting principles accepted auditing standards accounts payable accounts receivable AICPA adapted amount analytical review application audit manager audit procedures audit program audit report audit team audited values auditor's report balance sheet bank book value calculations cash receipts Chapter checks client compliance testing confirmation control account Corporation cost count CUPL December 31 decision determine disclosure documents EDP system employees error estimate ethics evaluation of internal evidence example Exhibit exist FASB files financial position financial statements fixed assets flowchart GAAP income independent auditors internal accounting control internal auditors inventory Journal of Accountancy ledger liabilities material ment method misstatement objectives obtain operations opinion payroll percent performed personnel planning population practice prepared problem production professional purchase records reliability responsibility revenue risk rules sales invoices sample selection statistical statistical sampling study and evaluation techniques tion transactions unaudited vouching year-end