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Auditing and 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 checks client Company Conduct confirmation control procedures Corporation CPA firm cycle December 31 detection risk determine deviation rate disclosure discussed documents employees engagement letter entity errors or irregularities estimate evaluating examination example explanatory paragraph Figure financial statement assertions financial statement audit GAAP income independent auditor internal control structure inventory invoices issued ledger liability materially misstated opinion paragraph payroll performed personnel plant assets population potential prepared present fairly processing professional public accounting purchase recorded Required result risk of incorrect sampling plan sampling risk scope securities Statement on Auditing substantive tests tests of controls transactions unqualified opinion voucher