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The Auditing Function the General Standards and Planning the Audit
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accepted accounting principles accepted auditing standards AICPA analytical procedures analytical review apply appropriate assessing control risk attest engagement audit committee Audit Evidence audit procedures audit risk auditor should consider auditor's report balance sheet basic financial statements cash flows client compilation compliance confirmation CPA's December 31 departure from GAAP determine disclaimer disclosure document due to fraud effectiveness engagement letter entity entity's internal control error evaluate evidential matter examination fair value financial reporting financial statement assertions income interim financial information internal auditors inventory management's material misstatement due material respects obtain paragraph plan the audit policies and procedures practitioner practitioner's professional programs prospective financial statements qualified opinion quality control responsible party risk of incorrect risk of material Separation of duties significant specified parties SSARS standard report Statistical Sampling subject matter substantive tests successor auditor superseded by SAS tests of controls transactions