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. |
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