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Introduction and Orientation
Scope of an Audit
Commencing the Audit Engagement
13 other sections not shown
Accounts Payable accounts receivable actual adjusting entries adjustments amount analysis assets audit plan audited period auditor Balance Sheet audit bank bonds capital stock Cash Book certificate charges client concern connection considerable controlling account corporation correct cost count covering CP.A current assets customers debit December 31 Deduct deposits depreciation detailed audit determine discounts dividends entries errors examination existence expenses factory factory overhead fraud fund hand hereunder inasmuch interest internal check inventory invoices January June 30 Ledger account liabilities Loss Statement machinery matter ment mortgage necessary Notes Payable notes receivable operation outstanding paid papers par value Pass Book payment petty cash possible preferred stock prepared Problem procedure Profit and Loss purchased raw material receipts records represent Reserve schedule scrutinized secured seems shown sold Surplus thereof tion transactions treasury stock Trial Balance verified vouchers vouching