Auditing, an Integrated Approach
This innovative, easy-to-understand best-seller offers complete coverage of the entire audit process, taking the reader step-by-step through each audit cycle, then showing how each step relates to the process as a whole. The text is now completely oriented to non-complex computerized accounting systems rather than manual ones.
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Discussion of Conditions Requiring a Departure
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acceptable audit risk accepted accounting principles accepted auditing standards accounts payable acquisition and payment AICPA amount analytical procedures assessed control risk assets audit evidence audit procedures audit program audit report audit tests balance sheet date balance-related audit objectives cash disbursements cash receipts Chapter checks client collection cycle confirmation controls and substantive cost CPA firm details of balances detection risk determine disclosure discussed duplicate sales invoice effect employees engagement evaluate Examine example exception rate expense Figure financial statements fraud Hillsburg identify included independent inherent risk internal auditors internal control inventory ledger liability material misstatement ment obtain operational auditing opinion payment cycle percent perform population prepared professional recorded responsibility sales and collection selected shipping documents substantive tests tests of controls tests of details tests of transactions tion tolerable misstatement transaction-related audit objectives trial balance types users vendors verify