Audit report correct error dual dating

09-Oct-2017 02:10 by 4 Comments

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The terms defined on this page have all appeared in past CPA exam questions, so they are worth knowing if you are studying for the auditing exam.

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An accountant may accept an engagement to apply agreed-upon procedures to financial statement elements, where the scope of the engagement is not sufficient to express an opinion, if the users assume responsibility for sufficiency of the procedures, and use of the report is restricted to specified users. It is a private organization of CPAs, not an arm of the government. Since each state makes its own laws, each state could prepare and grade their own CPA examination.

accounting records are the records of initial accounting entries and supporting records, such as checks and records of electronic fund transfers; invoices; contracts; the general and subsidiary ledgers; journal entries and other adjustments to the financial statements that are not reflected in journal entries; and records, such as work sheets and spreadsheets, supporting cost allocations, computations, reconciliations, and disclosures.

accounting research bulletins (ARBs) were issued years ago to set generally accepted accounting principles.

aicpa American Institute of Certified Public Accountants. However, each state uses the uniform CPA exam prepared and graded by the AICPA. Depreciation, amortization, and depletion are methods to allocate costs to periods benefited.

allowance for doubtful accounts A contra asset account with a credit balance used to reduce the carrying amount of accounts receivable to net realizable value.

This allowance is also the difference between the expected error rate and the tolerable deviation rate.

analytical procedure A comparison of financial statement amounts with an auditor’s expectation.Compilation is presenting in the form of financial statements information that is the representation of management (owners) without expressing assurance. accounting data includes journals, ledgers and other records, such as spreadsheets, that support financial statements. accounting estimate An approximation of a financial statement element.Review is inquiry and analytical procedures to provide the accountant a basis for expressing limited assurance that there are no material modifications that should be made to the statements for them to be in conformity with U. Estimates are included in historical financial statements because some amounts are uncertain pending outcome of future events and relevant data about events that have occurred cannot be accumulated on a timely, cost-effective basis.application control Programmed procedure in application software designed to ensure completeness and accuracy of information. arm’s length transactions are transactions between people who have no relationship other than that of buyer and seller.The price is the true fair market value of the goods or services sold.Your study guide should also include similar glossaries for FAR, BEC, and REG, and FAR.

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