Auditing and Assurance Services
Timothy J. Louwers
McGraw-Hill, 2005 - Auditing. - 764 pages
This text provides up-to-date information on all issues inherent in accounting and auditing practice, particularly in public accounting firms including coverage of the creation of the Public Companies Accounting Oversight Board, the passage of the Sarbanes-Oxley Act and more.
85 pages matching internal control in this book
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accepted accounting principles accepted auditing standards account balance accounts payable accounts receivable AICPA adapted amount analytical procedures assessing control risk assets assurance services attestation engagement attribute sampling audit documentation audit evidence audit procedures audit report audit risk balance sheet bank cash receipts checks company's confirmation control procedures cost count customers cycle detection risk determine disclosure employees estimate evaluation example Exhibit expense financial statements Fraud Examiners GAAP identify income incorrect acceptance independent internal auditors internal control inventory investment LEARNING OBJECTIVE liability loan material misstatement ment obtain operations opinion payroll percent perform personnel planning population PPS sampling professional purchase recorded responsibility revenue Review Checkpoints risk of assessing risk of incorrect risk too low sales invoices sampling risk Sarbanes-Oxley Act securities selection substantive procedures tests of controls tion tolerable deviation rate valuation variables sampling year-end