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NATURE OF AUDITING
THE AUDITORS RESPONSIBILITY ILLEGAL ACTS
PROSPECTIVE FINANCIAL STATEMENTS 115
19 other sections not shown
accepted accounting principles accepted auditing standards accounts payable accounts receivable adverse opinion amount apply appropriate assets assurance audit committee audit engagement audit evidence audit procedures audit program audit report audit risk auditor's report balance balance-sheet date bank basis BOARD OF ACCOUNTANCY checks client company's confirmation Corporation CPA examination CPA's December 31 determine disclaimer of opinion disclosed disclosure documents effect electronic data processing employees engagement letter entity's error estimate evaluation evidential matter explanatory paragraph financial information flowchart footnotes function GAAP incorrect independent auditor indicate internal auditor internal control structure internal control system invoices issued liability ments multiple choice questions obtain operations opinion paragraph payroll performed period population prepared principal auditor prior qualified reasonable records reference representations responsibility scope separation of duties specific Statements on Auditing statistical sampling substantive tests transactions unaudited financial statements unqualified opinion weakness year-end