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accepted accounting principles accepted auditing standards accounting records accounts payable accounts receivable AICPA amount assessed level assessing control risk assets audit client Audit Objectives audit procedures audit program audit report audit risk audit sampling audit working papers balance sheet date bank book value cash receipts Certified Public Accountants Chapter checks company's confirmation control procedures Corporation cost CPA firm customers cycle December 31 Describe detect determine disclosure discussed documents effectiveness employees engagement engagement letter estimate evaluating evidence examination example financial statement assertions flowcharts fraud independent auditors internal auditors internal control structure issue ledger level of control liability material misstatement negligence obtain operating payroll percent performed personnel population prepared processing purchase responsibility risk of assessing risk of incorrect risk too low sales invoices sampling risk selected substantive tests tests of controls transactions types year-end