Miller GAAS Guide: A Comprehensive Restatement of Standards for Auditing, Attestation, Compilation and Review |
Contents
Appointment of the Independent Auditor | 27 |
Planning and Supervision | 32 |
Audit Risk and Materiality in Conducting an Audit | 48 |
Copyright | |
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Common terms and phrases
accepted accounting principles accordance acts additional amounts applicable appropriate assertion ASSESSMENT assurance attest audit audit procedures Auditing Interpretation auditing standards auditor auditor's report balance sheet basis cash circumstances client communication Company compilation complete concerning concludes confirmation consider control risk counting described determine disclosed disclosures discussed document effect ended engagement entity entity's established estimates evaluate evidence examination example Exhibit exist express factors financial information financial statements guidance identify income independent inquiries interim internal control inventory issued judgment letter limited material matter MD&A ments misstatement modified nature notes objectives observed obtain occur operations opinion organization paragraph party performed period PLANNING POINT predecessor prepared presentation prior procedures professional reasonable referred relevant representations request respect responsibility risk sample scope significant specific standards subsequent successor tests tion transactions understanding workpapers