Systems Based Independent AuditsDiscusses Internal control considerations, data processing techniques, the audit objectives and the related procedures through which the objectives are attained. |
Contents
Strengthening Financial Statement Credibility 2 Professional Qualification | 4 |
Proper Addressing of the Report 7 Whose Statements | 14 |
and Narrowing the Areas of Difference 16 Consistency 19 Auditing | 22 |
Copyright | |
56 other sections not shown
Common terms and phrases
accepted accepted accounting principles accounting principles accounting records accounts payable accounts receivable adjusting entries adjustment amount ascertain auditing procedures auditing standards auditor's report balance sheet date bank reconciliation bank statement basis cash disbursements cash receipts cent certificates charges client company's confirmation control account cost of sales count customers cut-off debit December 31 deposit depreciation determine disclosed discount dividends effect employees entries errors evidence expenses financial statements funds included income statement income taxes independent auditor internal auditor internal control inventory figure investments invoices involved ledger machine material obtain operations opinion paid payment payroll period physical inventory plant assets prepared problem processing production public accounting purchase quantities request responsibility retained earnings revenue sample schedule securities shown tests transactions trial balance Uniform CPA Examination vendors verified voucher register