Auditing, an Integrated Approach: Solutions ManualPrentice Hall, 1997 - Business & Economics |
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acceptable audit risk accepted accounting principles accepted auditing standards account balance accounts payable accuracy additional adjustment amount analytical procedures appropriate assessed control risk audit evidence audit procedures balance sheet date bank reconciliation cash disbursements chart of accounts checks classification client Compare confirmation control account controls and substantive cost CPA firm CUER cutoff deposit depreciation details of balances detection risk determine disclosure employees entries estimate evaluate Examine existence expense financial statements fixed assets fraud GAAP included income income statement independent indicate internal control internal verification ledger liability materially misstated obtain opinion payroll performed personnel physical inventory population prenumbered purchase orders Quattro Pro ratio receiving reports responsibility sales invoices sales journal shipment shipping documents substantive tests tests of controls tests of details tests of transactions tolerable misstatement Trace transactions are recorded trial balance uncollectible accounts unrecorded users vendors verify year-end