Auditing: An Integrated Approach |
Contents
Types of Audits | 4 |
Organizational Structure of CPA Firms | 13 |
Quality Control 20 Securities and Exchange Commission | 24 |
Copyright | |
38 other sections not shown
Common terms and phrases
accepted accounting principles accepted auditing standards accounts payable accounts receivable acquisition and payment AICPA amount analytical procedures assessed control risk assets audit evidence audit procedures audit program audit report audit risk balance sheet date cash disbursements cash receipts Chapter checks client confirmation cost CPA firm cutoff December 31 details of balances detection risk determine deviation rate disclosure discussed dollar unit sampling duplicate sales invoices effect employees engagement engagement letter errors evaluate examination example expense financial statements fraud Hillsburg identify included income income statement independent inherent risk internal control structure inventory liability ment misstatement obtained operational auditing opinion payroll percent performed personnel population prepared professional purchase ratio records Required responsibility sales and collection sales journal selected shipping documents subsidiary ledger substantive tests tests of controls tests of details tests of transactions tion trial balance types verify