Auditing, an Integrated ApproachThis innovative, easy-to-understand best-seller offers complete coverage of the entire audit process, taking the reader step-by-step through each audit cycle, then showing how each step relates to the process as a whole. The text is now completely oriented to non-complex computerized accounting systems rather than manual ones. |
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Page 184
... confirmations are easier for supervisors to review , and they provide better support if it is necessary to demonstrate that a confirmation was received . Whether or not confirmations should be used depends on the reliability needs of ...
... confirmations are easier for supervisors to review , and they provide better support if it is necessary to demonstrate that a confirmation was received . Whether or not confirmations should be used depends on the reliability needs of ...
Page 473
... confirmation requests to satisfy the third standard of field work as to trade accounts receivable . Required a . Identify and describe the two forms of accounts receivable confirmation requests and indicate what factors Dodge will ...
... confirmation requests to satisfy the third standard of field work as to trade accounts receivable . Required a . Identify and describe the two forms of accounts receivable confirmation requests and indicate what factors Dodge will ...
Page 483
... confirmation tests should be done using statistical sampling , and asked Barbara to help design and oversee the statistical aspects of this testing . Barbara developed a program for the design of the sales tests and confirmation ...
... confirmation tests should be done using statistical sampling , and asked Barbara to help design and oversee the statistical aspects of this testing . Barbara developed a program for the design of the sales tests and confirmation ...
Contents
The Auditing Profession | 1 |
Economic Demand for Auditing | 7 |
Activities of CPA Firms | 13 |
Copyright | |
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Common terms and phrases
acceptable audit risk accepted accounting principles accepted auditing standards account balances accounts payable AICPA amount analytical procedures appropriate assessed control risk assets audit evidence audit procedures audit program audit report audit risk model auditor balance sheet balance-related audit objectives cash receipts Chapter classes of transactions collection cycle completed controls and substantive cost CPA firm details of balances determine discussed duplicate sales invoice effect engagement engagement letter ethical evaluate example Figure financial statements fraud Hillsburg Hardware Identify included income independent inherent risk internal control inventory judgment about materiality ledger liability material misstatements ment operations opinion paragraph partner percent performed planned detection risk preliminary judgment ratio responsibility risk matrix sales and collection sales journal sales transactions sample shipping documents substantive tests tests of controls tests of details tests of transactions tion tolerable misstatement transaction-related audit objectives trial balance users