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THE INDEPENDENT AUDITOR
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accepted accounting principles accepted auditing standards accountant's report agreed-upon procedures AICPA applicable appropriate assessment attest engagement audit engagement audit procedures audit risk audited financial statements Auditing Standards Board auditor's report balance sheet basis of accounting Certified Public Accountants cial statements client Code of Professional comfort letter Company compliance confirmation contract control risk credit union December 31 detection risk determine disclosed disclosures document effect engagement letter entity entity's evaluate evidential matter examination explanatory paragraph FASB finan financial reporting fund GAAP GASB governmental guidance identify income independent interim financial information Interpretation investments issued loans management's assertion material misstatement ments OBSERVATION obtain operations performed period predecessor auditor prepared presented Professional Conduct prospective financial statements reasonable reference regulatory related party reporting standards responsibility review engagement sampling significant specific standards established substantial substantive tests tests of controls tion transactions workpapers