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Istilah dan frasa umumaccepted accounting principles accepted auditing standards account balances accountant’s accounts receivable AICPA analytical procedures Answer application appropriate assertion assessing control risk assurance attest engagement audit committee audit evidence audit procedures audit report audit risk Auditing Standards auditor’s report Authoritative Literature Help balance sheet client company’s compilation compliance confirmation consider correct CPA’s detect detection risk determine disclosures documents employees engagement letter entity entity’s evaluate exam examination explanatory paragraph financial information financial reporting financial statement assertions financial statements fraud GAAP identify illegal acts incorrect independent internal control inventory invoices issued management’s material misstatement material weakness ments ordinarily overall payable payroll PCAOB performed planning prior qualified opinion recorded requirement responsibility risk of material sample significant deficiencies specific substantive procedures substantive tests swer Task-Based Simulation tests of controls tion transactions year-end Informasi bibliografi
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