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Financial Statement Audits Financial Statement Audits and the Scientific Method
THE PUBLIC ACCOUNTING PROFESSION
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accepted accounting principles accepted auditing standards account balance accounts payable accounts receivable adverse opinion AICPA ADAPTED analytical procedures assessing control risk audit engagement audit procedures audit risk audited financial statements auditor's report balance sheet date cash disbursements Chapter client Company confirmation control procedures Corporation CPA firm CPA's December 31 detection risk determine disclosed disclosure discussed documents employees engagement letter entity errors or irregularities estimate ethics evaluating examination example explanatory paragraph Figure financial statement assertions financial statement audit GAAP income independent auditor internal control structure inventory invoices issued ledger liability management's materially misstated opinion paragraph payroll performed personnel plant assets population potential prepared present fairly processing Professional Conduct public accounting purchase recorded Required result risk of incorrect Rule sampling plan sampling risk securities Statement on Auditing substantive tests tests of controls transactions unqualified opinion voucher