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AU Section 200
Due Professional Care in the Performance of Work 01 13
The Standards of Field Work
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AC section accepted accounting principles accepted auditing standards account balance accounting estimates AICPA application appropriate assertions assessed level assessing control risk audit committee audit evidence audit risk auditing procedures auditor should consider auditor's consideration audits of financial balance or class circumstances class of transactions client confirmation December 15 description of controls detection risk disclosure effective for audits entity evaluating evidential matter example FASB Statement financial reporting financial statement assertions illegal acts independent auditor inquiry internal auditors internal control inventory issuance of Statement judgment lawyer level of control litigation management's ments Paragraph renumbered performed periods ending placed in operation plan the audit predecessor auditor professional related party relevant request risk of material sample service auditor service auditor's report service organization service organization's controls significant Statement on Auditing statements for periods substantive tests successor auditor Superseded by SAS tests of controls tion user auditor user organizations