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AN OVERVIEW OF AUDITING
Need for Reliable Information Nature of Auditing Types of Audits
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accepted accounting principles accepted auditing standards accounts payable accounts receivable AICPA adapted amount assets attributes sampling audit evidence audit procedures audit program audit report audit tests auditor's report balance sheet billing Chapter completed compliance tests computed conduct confidence level confirmation considered corporation CPA firm CPA's determine direct tests discussed duplicate sales invoice effect employees engagement engagement letter evaluate examination example existing factors financial statements flowchart fraud Hillsburg important included independent internal control inventory level of assurance liability likelihood material errors ments objectives obtained operations opinion overall papers percent performed practice prepared profession Professional Ethics public accounting reasonable records reliable responsibility Rule sales and collection sales journal sales transactions sample size selected significant statistical sampling subsidiary ledger substantive tests system of internal tests of transactions tion trial balance upper precision limit users verify