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THE STRUCTURE OF THE AUDIT
Internal Structure of a CPA Firm
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accepted accounting principles accepted auditing standards According to SAS accounting records accounting system accounts payable accounts receivable addition AICPA adapted amount analytic review application audit function audit procedures audit program audit report audit tests auditor auditor's report balance sheet bank cash disbursements cash receipts certified public accountant checks CICA client company's confirmation considered control account Corporation cost CPA firm CPA's customers December 31 depreciation disclosed disclosure documents effect employees engagement engagement letter errors evidence examination example expense financial position financial statements independent auditor internal control inventory invoices journal ledger liability material ments obtain operations organization papers percent performed period planning practice prepared professional public accounting purchase reliability responsibility Rule specific staff statistical sampling stockholders study and evaluation substantive tests tests of transactions tion types unaudited unqualified opinion year-end