Principles of Auditing and Other Assurance ServicesUsing the balance sheet approach, this text presents concepts and monitors changes in auditing, making the relationship between accounting and auditing understandable. The 15th edition includes topics on Risk, Assurance Services, Fraud, E-Commerce, and auditing standards. |
Contents
American Economy | 1 |
The Public Accounting Profession | 12 |
Key Terms Introduced or Emphasized in Chapter 1 | 23 |
Copyright | |
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accepted accounting principles accounting records accounts payable accounts receivable AICPA amount analytical procedures appropriate assessing control risk assets assurance audit procedures audit report audit risk audit working papers auditing standards balance sheet date bank cash receipts Chapter checks client company's confirmation control activities control over financial Corporation cost CPA firm customers December 31 Describe determine deviation rate disclosure documents effectiveness employees engagement letter estimate evaluate evidence example financial reporting financial statement assertions financial statements identify income independent inherent risk internal auditors internal control invoices issued Learning Objective ledger liability management's material misstatement operating opinion payroll PCAOB percent performed physical inventory planning prepared Primary Audit Objectives professional public accounting firm Public Company responsibility revenue risks of material sampling risk Sarbanes-Oxley Act significant substantive procedures substantive tests tests of controls transactions valuation year-end