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Education Chapter 9 – Audit Risk, Including the Risk of Fraud

1. Modern Auditing: Modern Auditing:Assurance Services and the Integrity Assurance Services and the Integrity of Financial Reporting, 8th Edition of Financial Reporting,…

Technology Audit plan and program

1. Audit Plan and Program Chapter 13 2. Five Types of Tests to Use Procedures to obtain an understanding of controls Tests of controls Substantive tests of transactions Analytical…

Documents AUDITING CHAPTER 11 Accounts Receivable & Cash Balances By David N. Ricchiute.

Slide 1 AUDITING CHAPTER 11 Accounts Receivable & Cash Balances By David N. Ricchiute Slide 2 GBW 8th ed. Ch. 11 2 TOPICS IN REVENUE/RECEIPT CYCLE Relationship assertions…

Documents AUDITING CHAPTER 13 Accounts Payable, Prepaids, & Accrued Liabilities By David N. Ricchiute.

Slide 1 AUDITING CHAPTER 13 Accounts Payable, Prepaids, & Accrued Liabilities By David N. Ricchiute Slide 2 GBW 8th ed., Ch. 13 2 TOPICS Relationship assertions &…

Documents CHAPTER 5 OVERVIEW OF THE AUDIT PROCESS Fall 2007 u Overview of the Audit Process u Assessing Audit....

Slide 1 CHAPTER 5 OVERVIEW OF THE AUDIT PROCESS Fall 2007 u Overview of the Audit Process u Assessing Audit Risk u Audit Objectives u Materiality u Audit Procedures u Audit…

Documents Section 2a The Use of Audit Sampling Test of Balances.

Slide 1 Section 2a The Use of Audit Sampling Test of Balances Slide 2 Statistical Tests of Balances Monetary Unit Sampling (MUS) or (PPS) Involves the same previously seen…