Auditing symposium VIII: proceedings of the 1986 Touche Ross/University of Kansas Symposium on Auditing Problems
N. Allen Ford, Rajendra P. Srivastava, University of Kansas. School of Business
School of Business, University of Kansas, 1986 - Business & Economics - 194 pages
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Assertion Based Audit Approach
8 other sections not shown
acceptance risk control accounting cycle AICPA analysis analytical review approach assessment audit evidence audit failure audit firm audit plan audit risk audit sampling audit service audit strategy Auditing Procedure Auditing Standards Auditing Standards Board auditor balance sheet Bintinger brand name cash flows cash receipts CFILE characteristics client Committee companies component assertions costs court decision rule derived component discussion evaluation strategy example expert systems financial statement assertions financial statements future incorrect acceptance incorrect rejection internal control issue judgment liability litigation loan loss microcomputers negligence paper partner percent performance planned level posterior probability prior probability privity problem product differentiation Public Accountants question responsibility risk control option risk of incorrect role sampling risk second standard Section significant source of assurance Statement on Auditing substantive procedures Symposium top management transaction stream University of Kansas users