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NATURE OF AUDITING
THE GENERAL STANDARDS
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accepted accounting principles accepted auditing standards accounts payable accounts receivable adverse opinion amount answer apply appropriate assets audit engagement audit evidence audit program audit report auditing procedures auditor's report bank basis cash changes in financial client Code of Professional company's compliance confirmation Corporation CPA's December 31 determine disclaimer of opinion disclosed disclosure documents effect electronic data processing employees engagement letter error evidential matter exam examination financial information financial position flowchart footnotes function GAAP grading income incorrect independent auditor indicate internal accounting control internal auditor internal control inventory invoices liability material ments obtain operations opinion paragraph payroll performed period population prepared principal auditor prior Professional Ethics purchase orders qualified opinion reasonable records reference reliability representations responsibility scope paragraph separation of duties specific Statements on Auditing statistical sampling system of internal tests tion transactions unaudited financial statements weakness year-end