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Characteristics of the Small Business
Problems Encountered in Applying GAAS in
The Field Work Standards
9 other sections not shown
accepted accounting principles accepted auditing standards accounting control system analytical review procedures applying analytical review audit approach audit evidence Audit Problems Encountered audit revenues auditing procedures Auditing Standards Board audits of small business audit problems cash disbursements client resistance compliance tests CPA firms CPA practice office determine disclosing related-party transactions employees entities Existing Auditing Standards financial statements frequency and importance frequently or usually GAAS guidance inability to rely internal accounting control large business limited segregation litigation lnformation lnstitute of Chartered lnternal Accounting Control management override management representations management's material weaknesses ment owner/manager controls percent potential for management professional questionnaire recordkeeping related parties reliance on internal reliance on owner/manager rely on internal rely on owner/manager representations as audit resistance to disclosing respondents indicated segregation of duties significance means small business audit small business characteristics small business clients small business engagement Statement on Auditing substantive tests tion typical small business