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CHAPTER PAGE 1 Orientation
Overall Audit Problems
33 other sections not shown
accepted accounting principles accounting pattern accounting records accounting statements accounting summaries accounts receivable accruals adjusting entries amount applied appraisal audit problems audit report audit working papers auditing evidence auditing procedures balance sheet basic bookkeeping mechanics business pattern cash book Certified Certified Public Accountants challenge for reasonableness Chapter classification column commission confirmation cost count cutoffs December 31 delegation Deposit depreciation detailed checking disbursements disclose dollar Edward Adolph employees examination example fair presentations Federal Figure financial statements fixed assets income statement Independent calculation inference integrity internal auditors invoices journal entries kinds of evidence ledger accounts liabilities long-form report marketable securities ment methods obtained operations payable payroll petty cash physical inventory policies prepared public accountant purchases questions reconcile records and papers responsibility Reviewing for completeness salaries scanning schedule statements of income subagent tion Total transactions trial balance verification viewpoint vouchers vouching