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AN OVERVIEW OF AUDITING
THE ENVIRONMENT OF AUDITING
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accepted accounting principles accepted auditing standards accounts payable accounts receivable acquisition and payment adjusting entries AICPA adapted amount assets audit evidence audit procedures audit report audit tests auditor auditor's report balance sheet date bank reconciliation billing cash disbursements cash receipts Chapter checks client compliance tests confidence level confirmation control account Corporation cost CPA firm cutoff December 31 determine direct tests disclosure discussed documents effect employees engagement estimate evaluate examination example expense financial statements fraud important included independent internal control internal verification level of assurance liability manufacturing material ment objectives operations opinion overall payment cycle payroll percent performed personnel population prepared professional purchase records Required responsibility segregation of duties selected statistical sampling subsidiary ledger substantive tests system of internal tests of transactions tion trial balance upper precision limit valuation vendor's invoices verify