Auditing |
Contents
Professional Practice | 3 |
American Institute of Certified Public | 24 |
Professional Ethics | 59 |
Copyright | |
22 other sections not shown
Other editions - View all
Common terms and phrases
accepted accounting principles accepted auditing standards accounts payable accounts receivable AICPA adapted amount application audit procedures audit program audit report auditor's report balance sheet bank book value calculations cash disbursements cash receipts Certified Public Accountants chapter client Code compliance tests confirmation control account Corporation cost count CUPL cutoff December 31 decision depreciation disclosure documents effect employees engagement error ethics evaluation evidence examination expense financial position financial statements fixed assets flowchart function income independent auditor internal accounting control internal auditors internal control inventory investment issued Journal of Accountancy ledger liabilities material ments method misstatement obtain operations opinion payroll percent performed personnel population practice prepared problems professional recalculation records reliability responsibility rules sales invoices sample mean Section securities selection specific statistical statistical sampling STRATA tion transactions unaudited vouching year-end