This preview has intentionally blurred sections. Sign up to view the full version.View Full Document
Unformatted text preview: Example of Substantive Proc. Occurrence & review contracts to see if A/R Rights and Obligations are pledged as collateral Completeness Disclosure checklist Classification & Current –noncurrent Liability Understanding Accuracy & Valuation L-T debt footnote corresponds to auditor’s working papers...
View Full Document
- Fall '08
- Law, Financial audit, debt footnote corresponds