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Managements Responsibility for Financial Reporting
A Blueprint for This Text
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accepted accounting principles account balance accounting principles accounts receivable AICPA adapted allowance for sampling amount analytical procedures approved assessing control risk audit evidence audit procedures audit risk auditing standards auditors perform bank book value Chapter checks clerk client Company control account control procedures detection risk determine discussed effective employee engagement engagement letter entity entity's errors estimate evaluate examine example factors financial statement assertion firm GAAP identify Illustration incorrect acceptance independent inherent risk internal control structure inventory material misstatements ments opinion percent personnel planning population PPS sampling prepared Presentation and disclosure public accounting recorded Required responsibility risk of assessing risk of incorrect risk too low sales and collections sales invoice sales journal sales order sales transactions sampling risk sampling unit segregation of duties shipping documents statistical sampling techniques tests of controls tests of transactions tion tolerable misstatement