Wiley CPA Examination Review, Problems and SolutionsWiley, 1998 M06 12 - 1222 páginas Offers selected problems from all four examination sections
|
Dentro del libro
Resultados 1-3 de 94
Página 16
... errors and fraud ? a . b . C. An auditor is responsible for detecting employee errors and simple fraud , but not for discovering fraud involving employee collusion or manage- ment override . An auditor should plan the audit to detect ...
... errors and fraud ? a . b . C. An auditor is responsible for detecting employee errors and simple fraud , but not for discovering fraud involving employee collusion or manage- ment override . An auditor should plan the audit to detect ...
Página 33
... errors and fraud that are material to the finan- cial statements . Answer ( a ) is incorrect because audits pro- vide reasonable assurance of detecting material errors and fraud . Answer ( b ) is incorrect because it doesn't restrict ...
... errors and fraud that are material to the finan- cial statements . Answer ( a ) is incorrect because audits pro- vide reasonable assurance of detecting material errors and fraud . Answer ( b ) is incorrect because it doesn't restrict ...
Página 222
... errors in the accounting records only if the deviations and the errors oc- curred on different transactions . C. d . Deviations from pertinent control procedures at a given rate ordinarily would be expected to result in errors at a ...
... errors in the accounting records only if the deviations and the errors oc- curred on different transactions . C. d . Deviations from pertinent control procedures at a given rate ordinarily would be expected to result in errors at a ...
Contenido
AUDITING PROBLEMS AND SOLUTIONS | 11 |
Audit Sampling | 262 |
Professional Responsibilities | 268 |
Derechos de autor | |
Otras 1 secciones no mostradas
Otras ediciones - Ver todas
Wiley CPA Examination Review: Accounting and Reporting Taxation Managerial ... Patrick R. Delaney Vista de fragmentos - 1996 |
Términos y frases comunes
accepted accepted accounting principles accounting principles accounts payable accounts receivable agreement amount analytical procedures Answer d assessing control risk assets audit committee audit risk auditing procedures auditor auditor's report balance sheet bank bankruptcy client confirmation contract corporation correct cost creditor debt debtor December 31 depreciation determine disclosure documents effect employees engagement entity entity's estimated expense explanatory paragraph financial statement assertions financial statements fraud GAAP identify included income statement income tax incorrect internal control inventory invoices liability LIFO limited loss material misstatement ment method mortgage MULTIPLE-CHOICE net realizable value Objective Answer Sheet obtain operations partner partnership party payment payroll performed period principal prior recorded rect requirement responsibility result revenue sample security interest sold stockholders substantive tests swer tests of controls tion transactions trust unqualified opinion Yes Yes