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Auditing and the Public Accounting Profession
Certified Public Accountants Auditing Tax Services Accounting Services
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accepted accounting principles accounting principles accounts payable accounts receivable AICPA ADAPTED allowance for sampling assessing control risk audit procedures audit risk audit sampling audit working papers Auditing Standards balance sheet date cash disbursements cash receipts Chapter checks client confirmation control accounts control procedures cutoff December 31 detection risk determine disclosure discussed employees engagement entity entity's errors or irregularities example expenditure/disbursement cycle Figure financial statement assertions flowchart incorrect acceptance incorrect rejection internal control inventory journal ledger liabilities materially misstated ment nonstatistical sampling opinion payroll percent performed personnel plant assets population deviation rate processing rate of deviation receiving reports Required revenue/receipt cycle risk of assessing risk of incorrect risk too low sales invoices sampling plan sampling risk sampling units selected statistical sampling substantive tests tests of controls tion tolerable error tolerable rate transactions trial balance variables sampling vendors voucher packages year-end