Manual of Auditing |
Contents
AUDIT REPORTS continued | 2 |
AUDIT PROCEDURES 201299 | 7 |
INTERNAL CONTROL AND PROCEDURAL TESTS 401476 | 14 |
Copyright | |
64 other sections not shown
Common terms and phrases
amount application appropriate audit programme audit report audit tests auditor auditor's report authorised balance sheet date bank basis capital cards carried cash book certificates charge cheques client Companies Act company's consolidated accounts control accounts corporation tax cost current assets current audit file current liabilities debtors deductions deferred taxation account depreciation detailed directors disclosed dividend documents employees ensure examined expenditure fair view filed on section fixed assets forward contracts group accounts holding company included income inspected internal control questionnaire investments invoices liabilities loss account manager material necessary normally obtained paragraph partner on points payments pension period permanent audit file points on accounts prepared procedural tests profit and loss properly purchase realisable receipts reconciliation respect sales ledger schedule shares shown staff statement stock valuation stock-taking subsidiary companies system of internal trading transactions true and fair United Kingdom valuation verified wages year-end