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Auditing Standards and Procedures
ShortForm Reports Education The CPA Examination
ShortForm Audit Reports Objectives of the ShortForm
30 other sections not shown
accepted accepted accounting principles accounting principles accounts receivable accuracy AICPA amortization amount approved audit program audit report auditing procedures auditing standards balance sheet bank statement basis bonds capital cash receipts Certified Public Accountants charged client confirmation controlling account corporation cost debit December 31 deposit determine discount employees engagement engagement letter entries errors examination expense financial statements firm fixed assets fraud fund ILLUSTRATION included income income statement independent auditor interest internal auditing internal control questionnaire inventory investment January ledger liability material ment merchandise method necessary notes receivable obtained operations opinion papers payable payment payroll percent period person policies prepaid prepared professional proper properly purchase records retained earnings revenue sales invoices schedule securities selected statistical sampling stockholders subsidiary system of internal tion transactions trial balance verified vouchers