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An Overview of Auditing
Economics of Auditing
58 other sections not shown
accepted accounting principles accepted auditing standards accounts payable acquisition and payment AICPA amount analytical procedures assessed control risk assets attributes sampling audit evidence audit procedures audit program audit report audit tests auditor auditor's report balance sheet date cash disbursements cash receipts Chapter checks client collection cycle conduct confirmation cost CPA firm cutoff December 31 details of balances detection risk determine deviation rate disclosure discussed dollar unit sampling effect employees engagement errors ethical evaluate examination example expense Figure financial statements fraud Identify included income income statement independent inherent risk internal control structure inventory ledger liability material ment notes payable obtained opinion paragraph payroll percent performed personnel population prepared records Required responsibility sales and collection sales journal selected shipping documents substantive tests tests of controls tests of details tests of transactions tion tolerable misstatement trial balance users verify