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PART ONE 0 Evolution and Nature of the Audit Function
The CPAs Attest Function
PART TWO 0 The Auditor
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accepted accounting principles accepted auditing standards Accounting Principles Board accounting profession AICPA American Institute applied assets attest function audit evidence audit program Auditape Auditing Procedure balance sheet BarChris basis beneﬁt Certiﬁed Public Accountants client cluster sampling Code company’s concept corporation costs Court CPA’s deﬁciencies deﬁned deﬁnition difﬁcult disclaimer disclosure economic effect enterprise errors estimate ethics evaluation evidence examination example expressed fact ﬁeld ﬁle ﬁnancial position ﬁnancial reporting ﬁnancial statements ﬁnd ﬁndings ﬁrm ﬁrst forecasts fraud income independent auditor inﬂuence Institute of Certiﬁed internal control inventory issued Journal of Accountancy judgment liability management audit management services management’s material ment method objective ofﬁcers operations opinion on ﬁnancial period plaintiffs population practice present principal auditor probability problem professional proﬁt qualiﬁed question reasonable records reﬂect responsibility rules Securities signiﬁcant speciﬁc statistical sampling substantial authoritative support sufﬁcient transactions unaudited