Auditing & EDP: objective questions and explanations

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Accounting Publications, Dec 1, 1985 - Business & Economics - 696 pages
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Contents

Environment of Auditing
47
Responsibilities and Functions of the independent Auditor
48
Training and Proficiency of the independent Auditor 326 Evidential Matter 327 Errors or irregularities
49
to 7 19
50
illegal Acts by Clients 509 Reports on Audited Financial Statements AR 100 Compilation and Review of Financial Statements AiCPA Code of Profes...
53
External Auditing Standards and Ethics 110 Responsibilities and Functions of the independent Auditor 150 Generally Accepted Auditing Standards
63
Nature of the General Standards
65
Training and Proficiency of the independent Auditor
67
Client Representations
286
Owners Equity 7 11
294
Related Parties 7 18
302
Related Parties 336 Using the Work of a Specialist
313
The Auditors Considerations When a Question Arises About an Entitys Continued Existence 10 5
316
Audit Sampling Chap 9
318
inquiry of a Clients Lawyer Concerning Litigation Claims and Assessments
337
Working Papers
339

Theory and Practice Fourth Edition John Wiley Sons
69
independence
70
Due Care in the Performance of Work
75
Relationship Between the Auditors Appointment and Planning 311 Planning and Supervision
76
Sawyer The Practice of Modem internai Audlting Second Edition The institute of internai Audltors
81
Part Four Reporting and Other Responsibilities Chapter 17 Reporting on Audited Financial Statements Chap 10
88
Communications Between Predecessor and Successor Auditors 327 Errors or irregularities
115
illegal Acts by Clients 543 Part of Examination Made by Other independent Auditors
116
Statements on Standards for Management Advisory Services Statements on Quality Control Standards Statements on Responsibilities in Tax Practice ...
128
Page and Hooper Accounting and information Systems Second Edition Reston Publishing Company
135
internal Control 310 Relationship Between the Auditors Appointment and Planning 320 The Auditors Study and Evaluation of internal Control
139
Organizing to Conduct an independent Examination of Financial Statements 7 2
172
The Eye of the Needle 6 7 7 6
201
inventories Concluded 6 8 6 11 7 5 7 7
204
Other Assets 7 9
215
Chapter Analytical Review 7 3
220
Audit Evidence and Procedures 311 Planning and Supervision 312 Audit Risk and Materiality in Conducting an Audit
222
Part Two Techniques of internai Audlting
228
Substantive Tests Prior to the Balance Sheet Date
232
Communications Between Predecessor and Successor Auditors 5 12
233
Analytical Review Procedures
234
The Auditors Study and Evaluation of internal Control 326 Evidential Matter
248
Chapter Preparing the Audit Program 7 1 7 2
252
Errors or irregularities
254
The Audit of Cash 7 6
260
Liabilities 6 8 7 5 7 10
262
Receivables and inventories 332 LongTerm investments
285
Consideration of Omitted Procedures After the Report Date
390
Statistical Sampling
429
Arens and Loebbecke Applications of Statistical Sampling to Auditing PrenticeHal i inc 1981
430
Overview of Audit Sampling 9 1 to 9 3
436
Attributes Sampling 9 5 9 8
442
Part Two The Audit Process
467
Audit Reports
471
Consistency of Application of Generally Accepted Accounting Principles 10 3
494
Adequacy of Disclosure in Financial Statements 10 4
495
Segment information 10 5
504
Association with Financial Statements 10 5 10 6 and 11 4
521
Part Three
529
An integrated Approach Third Edition PrenticeHal i inc 1984
530
Reports on Audited Financial Statements 4 1 10 1 and 10 5 to 10 8
538
Part of Examination Made by Other independent Auditors 10 5 and 10 12
551
Subsequent Events
560
Supplementary information Required by the Financial Accounting Standards Board 11 2
563
Filings Under Federal Securities Statutes
577
Special Reports 10 5 and 11 1
579
Reporting on internal Accounting Control 11 5
587
Review of interim Financial information 11 3
592
Compilation and Review of Financial Statements 10 6 and 11 4
600
internal Auditing
623
Audit Objectives 4 1 7 1 7 2
640
Revenues 6 7 7 4
655
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