What people are saying - Write a review
We haven't found any reviews in the usual places.
The Role of the Auditor in the American
The Public Accounting Profession
Quality Control in CPA Firms
24 other sections not shown
accepted accounting principles accepted auditing standards accounting records accounts payable accounts receivable additional AICPA amount analytical procedures appropriate assessing control risk assets audit procedures audit program audit report audit risk audit working papers balance sheet date bank book value cash receipts Chapter checks client company's compliance control account Corporation cost CPA firm customers December 31 Describe determine deviation rate disclosure discussed documents effectiveness employees engagement engagement letter entries equipment estimate evaluate evidence examination example Explain financial statement assertions financial statements income independent auditors internal auditors internal control structure issued journal ledger liability material misstatement operating opinion payroll percent performed physical inventory planning population prepared Primary Audit Objectives professional public accounting purchase responsibility revenue sampling risk securities selected Single Audit stockholders substantive tests tests of controls transactions types valuation verify voucher year-end