REA's Essentials provide quick and easy access to critical information in a variety of different fields, ranging from the most basic to the most advanced. As its name implies, these concise, comprehensive study guides summarize the essentials of the field covered. Essentials are helpful when preparing for exams, doing homework and will remain a lasting reference source for students, teachers, and professionals. Auditing includes audit functions, audit reports, professional ethics, legal liability, engagement planning, internal control structure in manually operated systems, internal control structure in EDP systems, evidence gathering, audit techniques, audit sampling, revenue and collection cycles, acquisition and payment cycles, payroll and inventory cycles, financing and repayment cycles, and other types of engagements.
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Internal Control Structure in Manually Operated Systems
Internal Control Structure in EDP Systems
Revenue and Collection Cycle
Acquisition and Payment Cycle
Payroll and Inventory Cycle
Financing and Repayment Cycle
Other Types of Engagement and Reports
accepted accounting principles accepted auditing standards Accounting Records accounts payable accounts receivable adverse opinion AICPA amount analytical procedures assessment of control assets audit risk audit working papers auditing procedures balance sheet date bank capital stock cash receipts Certiﬁed chart of accounts classiﬁcation client client’s business conﬁdential conﬁrmation control procedures control risk Corrective Internal Control CPAs detection risk disclaimer of opinion dividend EDP system employee engagement letter entity’s errors evaluation ﬁctitious ﬁle ﬁnal ﬁnancial statements ﬁrm gross negligence independent interest-bearing debt internal control measures internal control structure inventory invoices issue journal liabilities manual system material misstatement ments operating opinion paragraph Original Source Documents payment payroll perform population presentation and disclosure processing professional public companies qualiﬁed related party repayment cycle sampling plan schedules segregation of duties speciﬁc stockholders subsidiary ledger substantive tests tests of controls tion transactions unqualiﬁed opinion unrecorded valuation vendors veriﬁcation