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The Purpose and Nature of Auditing
Audit Working Papers
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accounts payable accounts receivable Accrued adjusting entries audit working papers auditing procedures auditor bad debts balance sheet bank statement basis billed bonds bookkeeper capital stock cash receipts cent certificate charged checks client common stock company's contract control accounts Corporation cost customers Debit Credit December 31 deposits depreciation direct labor discount dividend employees equipment examination Explain face amount financial statements fixed assets fund home office included income tax installment interest internal control invoices January journal entries July June 30 ledger accounts liability machinery Manufacturing Company March 31 merchandise Miscellaneous month monthly mortgage Notes Payable notes receivable operations paid par value patent payment payroll period Prepaid Expenses Prepare president public accountants purchases raw material Received on Accounts records Reserve for Losses sales tax sales tax audit schedule September shares showing sold surplus transactions Treasury Stock trial balance verification