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Sec No Statements on Auditing Standards 110 Responsibilities and Functions of the Independent Auditor 5 1 5 2 5 7 Chap
External Auditing Standards and Professional Responsibilities
63 other sections not shown
accepted accepted accounting principles accounting principles accounts payable accounts receivable adverse opinion AICPA analytical procedures application appropriate assessing control risk assets audit committee audit evidence audit objectives audit procedures audit report audit risk auditing standards auditor's report Chapter checks CISA client Code compliance concerning confirmation correct answer cost detection risk determine disclaimer disclosed disclosure DISCUSSION documents effect employees engagement entity entity's errors evaluation exam explanatory paragraph financial statement assertions financial statements fraud function GAAS illegal acts incorrect independent auditor internal auditing internal control structure inventory invoices irregularities liability management's material misstatements obtain operating opinion paragraph payroll performed personnel planning policies and procedures population processing professional Publisher purchase orders records REQUIRED responsibility s)he sample segregation of duties specific statistical sampling substantive tests tests of controls unaudited unqualified opinion year-end