Auditing & systems : exam questions and explanations |
Contents
Study Unit 1 External Auditing Standards and Professional Responsibilities | 18 |
Chapter CrossReferences to Auditing Textbooks | 577 |
Index | 587 |
Copyright | |
1 other sections not shown
Common terms and phrases
accepted accepted accounting principles accounting principles accounts payable accounts receivable adapted adverse opinion AICPA amount analytical procedures Answer Answer D application appropriate assertion assessing control risk assurance attest audit committee audit procedures audit risk auditing standards auditor's report checks client Code communication compliance concerning Conduct Rule confirmation correct database departure from GAAP detect detection risk determine deviation rate disclaimer disclosed disclosure DISCUSSION effect employees engagement engagement letter entity entity's error evaluate evidence exam explanatory paragraph express financial statement assertions financial statements fraud illegal acts incorrect internal auditors internal control inventory invoices issued liability management's material misstatement objectives obtain operating opinion paragraph payroll performed period personal computer planning population processing professional Publisher records REQUIRED responsibility s)he sample scope limitation securities specific substantive tests tests of controls transactions unaudited unqualified opinion year-end