Auditing |
Contents
Auditing Theory and Practice Standards | 29 |
Professional Ethics | 63 |
Legal Relationships and Fraud Detection | 109 |
Copyright | |
17 other sections not shown
Common terms and phrases
accepted accounting principles accepted auditing standards accounts payable accounts receivable AICPA adapted amount analytical review application audit procedures audit program audit report audit team audited values balance sheet bank book value calculations cash receipts Chapter checks client compliance testing confirmation control account Corporation cost count CUPL December 31 decision determine disclosure documents EDP system employees error estimate ethics evaluation of internal evidence example Exhibit exist FASB files financial position financial statements fixed assets flowchart GAAP income independent auditors internal accounting control internal auditors inventory issued Journal of Accountancy ledger liabilities material ment method misstatement objectives obtain operations opinion payroll percent performed personnel planning population practice prepared problem production professional Purchase Order records reliability responsibility revenue risk rules sales invoices sample selection statistical statistical sampling study and evaluation substantive procedures techniques tion transactions unaudited vouching year-end