What people are saying - Write a review
We haven't found any reviews in the usual places.
ACCEPTANCE OF THE ENGAGEMENT
3 other sections not shown
accepted accounting principles accepted auditing standards accepting an audit accountant's accounting firm accounts receivable amortization Appendix application appropriate audit appointment audit clients audit evidence audit procedures balance sheet items basis of accounting business organization Canada Business Corporations carried changes in auditors changes in financial CHARTERED ACCOUNTANT cial CICA Handbook Section circumstances client's business comparative figures concerning consider consistency current period determining disclosure discuss documents effect engagement as auditor engagement letter enquiry examination example financial position fixed assets Handbook paragraph income taxes incumbent auditor independence problems internal control inventory liabilities long-term longer-term balance sheet matters ments newly appointed auditor normally obtain opening balances partners practices followed preceding period predecessor predecessor's files principles and practices prior periods professional conduct prospective client public accountant Quebec reference relationships responsibilities retained earnings rules of professional scope shareholders statements of income statutory audit Study successor tion transactions UNRECORDED ADJUSTMENTS