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Major Auditing Developments of the 20th Century
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accepted accounting principles accepted auditing standards accounting records accounts receivable AICPA allowance for sampling amount analytical procedures assessing control risk audi audit client audit committee audit procedures audit program audit report audit risk audit staff audit working papers balance sheet date bank book value cash receipts Certified Public Accountants checks client's internal control company's control procedures Corporation cost counts CPA firm customers data processing December 31 detection risk determine deviation rate disclosure discussed documents employees engagement letter equipment errors estimate evaluating evidence examination example files financial statement assertions financial statements flowcharts fraud income statement independent auditors internal auditors internal control structure issued ledger liability material misstatement ment negligence operating opinion percent performed physical inventory population prepared purchase Required responsibility risk of incorrect sales invoices sampling risk securities selection substantive tests tests of controls tion transactions types verify year-end