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accepted accounting principles accepted auditing standards accounting records accounts payable accounts receivable AICPA amount analytical procedures appropriate assessing control risk assets audit client audit committee audit evidence audit procedures audit report audit risk audit working papers balance sheet date bank cash receipts Chapter Chartered Accountants cheques CICA Handbook company's confirmation control procedures corporation cost cycle December 31 determine deviation rate directors disclosure discussed documents employees engagement letter estimate evaluate examination example financial position financial statement assertions fraud functions income internal auditors internal control issue ledger liability material misstatement ment obtain operations opinion partner payroll percent perform physical inventory planning population practice prepared Professional Conduct public accounting firm purchase responsibility revenue Rules of Professional sampling risk securities shareholders substantive tests tests of controls tion transactions types valuation year-end