What people are saying - Write a review
We haven't found any reviews in the usual places.
Statement on Auditing Standards CrossReferenced to Professional Standards
Other editions - View all
AAG-ANP account balance affect the precision AICPA Audit AICPA Professional Standards assist the auditor audit evidence Audit Guide Audit Risk auditing procedures Auditing Standards Board auditor should consider auditor's expectation changes control risk Cross-Sectional Regression deﬁned deﬁnitions disaggregated effective entities Evaluation Phases example Exhibit 3-9 Expectation Formation Phase expectation method ﬁnancial reporting ﬁnancial statements ﬁrst fraud Go Stores Gross margin identiﬁed identify independent variables internal control interpretive publications Investigation issuer level of assurance material misstatement materiality threshold nonﬁnancial data paragraph 1.02 PCAOB Standards percent performing analytical procedures precise expectation predict predictor ratio analysis reasonableness test recorded amount regression analysis Related Rules relationships reliability residuals risk assessment risks of material sales per square Sarbanes-Oxley Act SASs section 329 sell gas signiﬁcant speciﬁc square foot standard error Standards and Related Statement on Auditing stores open substantive analytical procedures substantive procedures substantive tests trend analysis type of expectation unexpected difference