Auditing, an Integrated Approach |
Contents
Introduction | 1-1 |
Midterm examination Midterm | 1-5 |
SESSION | 21 |
Copyright | |
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Common terms and phrases
acceptable audit risk accounts payable accounts receivable acquisition and payment AICPA analytical procedures applicable ask students assessed control risk audit evidence audit plan audit program audit report audit risk model audit sampling audit tests auditor auditor's report balance-related audit objectives cash receipts Chapter Opening Vignette Choice Questions Discussion client collection cycle controls and substantive CPA firms CROSS-REFERENCE OF LEARNING Design and perform Design tests details of balances documents Ending balance engagement letter ethical Evaluate explanatory paragraph Figure financial statements GAAP Hillsburg Hardware Identify inherent risk inventory Items to select LEARNING OBJECTIVES ledger master file modified wording nonstatistical sampling OBJECTIVES AND PROBLEM payment cycle Perform tests planned detection risk Questions Discussion Questions records relationship sales and collection sales invoice sales journal substantive tests Table tests of controls tests of details tests of transactions tolerable misstatement transaction-related audit objectives trial balance TYPES OF AUDIT types of evidence Unqualified report