Audits and Other Accountants' Services: A Handbook for Lawyers
In this book, you'll learn about the context of an audit, what and how an auditor tests, assuring the quality of an audit, what the auditor's report means and other alternatives to audits offered by accounting professionals. Appendix material includes common types of audit testing, sample reports, availability of common services and auditor workpapers. Also included is a complete glossar y of accounting terms.
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accepted accounting principles accepted auditing standards accountant's Accounting and Review Accounting Standards accounts receivable AICPA analytical procedures assessment assets attestation engagement attestation standards audit procedures audit report audit risk Auditing Standards Board auditor considers auditor needs auditor's report balance sheet basis of accounting cash flows Certified Public Accountants circumstances client company's internal control compilation compliance control over financial criteria December 31 determine disclosures documents effective engagement letter entity entity's established estimate evidence examination Example Company financial reporting financial statements conform firm's fraud GAAS going concern identify independence Institute of Certified inventory involve issued management's material misstatement material respects material weakness nonpublic companies obtain operations paragraph parties PCAOB standards peer review perform practitioner procedures applied professional standards public companies quality control relevant rely representations Review Services risk rules sampling significant specific Standards Board Statements on Standards substantive procedures transactions types understanding workpapers