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TABLE OF CONTENTS
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accepted accounting principles accepted auditing standards account balances accountant's accounts receivable AICPA amounts analytical procedures answer applied appropriate assessed level assessing control risk audit committee audit procedures audit risk audited financial statements auditor should consider auditor's report balance sheet date client compilation control procedures control structure policies Correct CPA Exam CPA Review December 31 detection risk determine deviation rate disclosed disclosure documents effect employees engagement engagement letter entity entity's internal control evaluating evidential matter examination example explanatory paragraph financial information financial statement assertions GAAP identify illegal acts independent indicate inquiries internal control structure inventory invoices ledger level of control material misstatement obtaining an understanding operations opinion paragraph payroll performed personnel planning policies and procedures presented processing prospective financial statements questions reasonable assurance related party reportable conditions sentence significant specific substantive tests tests of controls transactions unqualified opinion