Managers who prepare financial statements from company records according to standard accounting procedures make assertions about the data in the statements. For example, management asserts that each ...
Editor’s note: The author is technical director of the AICPA Center for Plain English Accounting. Addressing audit risk in financial statements with high levels of substantive procedures toward the ...
TO HELP AUDITORS COPE WITH THE ISSUES surrounding the explosive growth in information technology use, the ASB issued SAS no. 94, The Effect of Information Technology on the Auditor’s Consideration of ...
Some results have been hidden because they may be inaccessible to you
Show inaccessible results
Feedback