What people are saying - Write a review
We haven't found any reviews in the usual places.
Introduction to Auditing and the Public Accounting Profession
Financial Statement Audits Operational Audits Compliance
Initial Planning Program Development Program
21 other sections not shown
accepted accounting principles accepted auditing standards accounting system accounts payable accounts receivable achieved AICPA analytical review procedures assets audit procedures audit program auditor's report balance sheet bank cash disbursements cash receipts Certified Public Accountants Chapter checks client company's confirmation consider Corporation cost December 31 detail analytical review determine discussed documents effect employees engagement estimate evaluation examination example expense factors financial statements GAAP identify income incorrect acceptance independent auditor internal accounting control internal control investments invoices key attributes ledger liabilities likelihood of material material error ments operating opinion payroll percent performed physical inventory planning preliminary audit approach prepared prior periods processing Public Accountants purchase reconciliation recorded amount recorded correctly request risk analysis risk of incorrect segregation of duties selected significant specific control objectives statistical sampling tion tolerable error transactions year-end