Auditing, an Integrated ApproachNew edition of a standard textbook. |
Contents
AN OVERVIEW OF AUDITING | 1 |
Need for Reliable Information Nature of Auditing Types of Audits | 29 |
PROFESSIONAL ETHICS | 39 |
Copyright | |
39 other sections not shown
Common terms and phrases
accepted accounts receivable actual additional AICPA amount applicable assets audit audit procedures auditing standards auditor authorized balance bank billing cash receipts Chapter checks client completed compliance conduct confirmation considered copy corporation CPA firm decision desired determine discussed documents effect engagement errors estimate evaluate evidence examination example existing expense factors Figure financial statements fraud important included increased independent indicate individual internal control inventory issued journal ledger level of assurance liability limit List major material ments nature necessary needed objectives obtained operations opinion percent performed period person population possible practice prepared presented procedures professional proper properly questions reasonable records reliable responsibility returns Rule sales invoices sample securities selected significant specific standards statements subsidiary substantive tests tion transactions verify