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Origins and Early History of Auditing
The Expectation GapAn Ongoing Concern
The Organization of an Accounting Firm
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accepted accounting principles accepted auditing standards account balances accounting system accounts receivable addition AICPA amount analytical procedures applied appropriate assets assurance audit objectives audit risk audit strategy audit testing auditing procedures auditing standards auditor should consider auditor's report balance sheet bank basis carrying value cash receipts client company's compliance confirmation contract control account control objectives control procedures control structure policies costs determine deviation rate disclosure documents effective engagement ensure entity entity's estimates evaluate evidence example financial information funds GAAP internal auditors internal control structure inventory investment invoices issued ledger liability management's material misstatement ment obtain operations opinion payments performed period personnel policies and procedures production professional programs purchase recorded responsibility revenue sample Section securities segregation of duties significant specific substantive procedures substantive tests tests of controls tion transactions year-end