Auditing and Assurance ServicesThis text provides up-to-date information on all issues inherent in accounting and auditing practice, particularly in public accounting firms including coverage of the creation of the Public Companies Accounting Oversight Board, the passage of the Sarbanes-Oxley Act and more. |
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Page 359
... investments accounted for by equity method and recalculate investment amount . Inquire of management as intent for holding investments . Read footnote disclosures and agree to investment documents . Calculate footnote disclosures ...
... investments accounted for by equity method and recalculate investment amount . Inquire of management as intent for holding investments . Read footnote disclosures and agree to investment documents . Calculate footnote disclosures ...
Page 372
... investments in equity securities contains the following three questions : 1. Is investment policy established by the investment committee of the board of directors ? 2. Is the treasurer solely responsible for carrying out the investment ...
... investments in equity securities contains the following three questions : 1. Is investment policy established by the investment committee of the board of directors ? 2. Is the treasurer solely responsible for carrying out the investment ...
Page 381
... Investments and Related Accounts A. Investments and related accounts . 12/31/04 1. Obtain a schedule of all investments , including purchase and disposition information for the period . Reconcile with investment accounts in the general ...
... Investments and Related Accounts A. Investments and related accounts . 12/31/04 1. Obtain a schedule of all investments , including purchase and disposition information for the period . Reconcile with investment accounts in the general ...
Contents
User Demand for Reliable Information | 2 |
Managements Assertions Embodied | 8 |
Public Accounting | 14 |
Copyright | |
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Common terms and phrases
accepted accounting principles accepted auditing standards account balance accounts receivable AICPA adapted amount analytical procedures assessing control risk assets assurance services Attestation Engagements attribute sampling audit documentation audit evidence audit procedures audit report audit risk balance sheet bank cash receipts checks company's confirmation control procedures cost count customers cycle December 31 detection risk determine disclosure employees estimate evaluation example Exhibit expense financial statements Fraud Examiners GAAP identify income incorrect acceptance independent internal auditors internal control inventory investment LEARNING OBJECTIVE liability loan material misstatement ment obtain operations opinion payroll percent perform personnel planning population PPS sampling processing production professional purchase recorded responsibility revenue Review Checkpoints risk of assessing risk of incorrect risk too low sales invoices sampling risk Sarbanes-Oxley Act securities selection substantive procedures tests of controls tolerable deviation rate valuation variables sampling year-end