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AUDITING CHAPTER 11

AUDITING CHAPTER 11. Accounts Receivable & Cash Balances By David N. Ricchiute. TOPICS IN REVENUE/RECEIPT CYCLE. Relationship assertions & audit procedures Relationship audit risk, client strategies, substantive tests Substantive tests for assertions

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639 views • 34 slides

Chapter 11

Chapter 11. Audit Sampling Concepts. Discussion of Audit Procedures. Nature Technique (eg. computation, observation, confirmation etc.) Type of evidence (eg. Internal, external..) Timing when procedures are performed Extent

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480 views • 30 slides

AUDITING CHAPTER 13

AUDITING CHAPTER 13. Accounts Payable, Prepaids, & Accrued Liabilities By David N. Ricchiute. TOPICS. Relationship assertions & audit procedures Relationship audit risk, nonfinancial measures, substantive tests Substantives tests for A/P

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558 views • 28 slides

Completing the Tests in the Sales and Collection Cycle: Accounts Receivable

Completing the Tests in the Sales and Collection Cycle: Accounts Receivable Chapter 15 Accounts Receivable Balance-Related Audit Objectives Detail tie-in Accuracy Realizable value Existence Classification Rights and obligations Completeness Cutoff Presentation and disclosure

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1.48k views • 24 slides

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Aged trial balance - PowerPoint PPT Presentation

AUDITING CHAPTER 11

Chapter 11

AUDITING CHAPTER 13

Completing the Tests in the Sales and Collection Cycle: Accounts Receivable