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understanding of auditing theory and practice This book is divided into
Information Audit Programs Timing of the Work
37 other sections not shown
accepted accounting principles accepted auditing standards accounting principles accounting records accounts receivable AICPA analytical review applicable assets audit program audit working papers auditing procedures Auditing Standards Auditing Standards Board auditor auditor's report bank basis cash receipts transactions Certiﬁed Public Accountants chapter checks client conﬁrm conﬁrmation control procedures cycle December 31 determine documentation employees engagement letter entries errors evidence evidential matter examination execution Figure ﬁnancial position ﬁnancial statements ﬁrm ﬁrst ﬂowchart GAAP GAAS identiﬁed Identify independent Indicate Institute of Certiﬁed intemal internal accounting control internal control inventory ledger material ment objectives obtained ofﬁce ofﬁcers operations opinion payroll percent performed personnel pertaining population prepared professional purchase qualiﬁed quality control reliability Required responsibility sales invoices sales order sales transactions signiﬁcant speciﬁc standard of ﬁeld statistical sampling study and evaluation substantive tests sufﬁcient tion upper precision limit voucher