Principles of Auditing |
Contents
The role of the auditor in the economy | 1 |
Professional ethics | 44 |
Auditors legal responsibility and liability | 106 |
Copyright | |
17 other sections not shown
Common terms and phrases
accepted accounting principles accepted auditing standards accounting records accounts payable accounts receivable AICPA amount analytical review assets audit evidence audit procedures audit program audit report audit working papers balance sheet date bank capital cash receipts Chapter cheques CICA Handbook company's compliance tests confirmation control accounts corporation cost counts customers December 31 depreciation determine directors disbursements disclosed disclosure discussed documents employees error estimate evidence examination expense financial position financial statements firm flowchart fraud function income statement independent auditors internal control issued ledger liability material ments notes receivable obtain operations opinion payments payroll percent performed physical inventory plant and equipment population prepared public accounting purchase responsibility revenue risk sales invoices sample securities serially numbered shareholders study and evaluation substantial substantive tests system of internal tion transactions verify voucher year-end