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Preengagement Activities Module
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accepted accounting principles accepted auditing standards account balance accounts payable accounts receivable amount analytical procedures applied appropriate assess control risk assessed level assurance audit committee audit objectives audit procedures audit program audit risk auditor auditorís report balance sheet date basis cash receipts checks client Conﬁrm consider control procedures control structure policies deﬁciencies detection risk determine deviation rate disbursements disclosure documents employees engagement engagement letter entity errors evaluation evidence evidential matter exam examination Exhibit explanatory paragraph ﬁle ﬁnancial statement assertions ﬁrm GAAP identiﬁed inquiry intemal internal control structure invoices level of control managementís material misstatements modiﬁcations Module obtaining an understanding payroll performed personnel planning policies and procedures population prepared processing purchase order qualiﬁed reportable conditions responsibility sampling risk segregation of duties signiﬁcant speciﬁc statistical sampling substantive tests sufﬁcient tests of controls tolerable rate unqualiﬁed opinion vouchers