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The Meaning of Auditing Standards
part one Personal Standards
31 other sections not shown
accepted accounting principles Accepted Auditing Standards accountant's accounting firm accounting principles accounts receivable adequate AICPA American Accounting Association American Institute amount analysts application areas assets audit evidence audit program Auditing Procedure auditor auditor's report balance sheet basic basis cash cent Certified Public Accountants client Committee on Auditing concept confirmation considered cost decision defalcations determine disclose disclosure effect employees engagement error rate estimate evaluation evidential matter examination exist express extended procedures extent fact financial statements footnote important income income statement indicate Institute of Certified internal control inventory Journal of Accountancy judgment liability material member or associate ment methods objective operations opinion performance period practice present problem professional propositions question questionnaire random reasonable records reliability responsibility rule selection situation specific staff Statement on Auditing statistical sampling system of internal techniques tests tion transactions