Accountant's Audit Guide for Small and Medium-sized Businesses |
Contents
Purposes of the Audit and the Auditors Responsibility | 21 |
Preparation of the Working Papers | 37 |
Examining the System of Internal Control | 45 |
Copyright | |
20 other sections not shown
Common terms and phrases
Accordingly accounts payable accounts receivable accrued taxes addition advertising amount due audit date AUDIT PROGRAM audit report audit working papers auditing procedures auditor bad debts balance sheet date bank bonds capital accounts capital stock Certified Public Accountants charged client confirm directly confirmation requests contingent liability deduction deposits depreciation determine discount dividends employees equipment examination example expense accounts federal income tax FINANCIAL STATEMENT PRESENTATION fixed assets included income accounts income tax return interest internal control Internal Revenue Code Internal Revenue Service inventory count invoices leases material medium-sized businesses merchandise mortgage nonrecurring normally Notes Payable Notes to Financial operations opinion organization paid papers partnership payment payroll taxes premiums prepaid prepared properly purchase records rent requests for confirmation retained earnings September 30 shown small and medium-sized small businesses Statement of Income stockholders summary tion transactions treasury stock trial balance usually XYZ CORPORATION