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Financial Statement Audits
Accepting and Planning the Audit
24 other sections not shown
accepted accounting principles accepted auditing standards account balances accounting principles accounting records accounts receivable AICPA allowance for sampling applicable audit engagement audit program audit risk auditing procedures Auditing Standards Board auditor's report balance sheet date bank basis book value cash disbursements cash receipts Certified Public Accountants Chapter checks client company's compliance tests control procedures Corporation cycle December 31 determine deviation rate disclosure documents employee engagement letter evidence evidential matter examination explained Figure financial position financial statements flowchart GAAP GAAS Identify income income statement Indicate internal accounting control internal auditors internal control inventory issued ledger liability material obtained operations payroll performed personnel pertaining population prepared processing professional purchase Required responsibility risk of incorrect sales invoices sales transactions sampling risk securities specific statistical sampling study and evaluation substantive tests system of internal voucher