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Unformatted text preview: b. Assess the entity’s ability to continue as a going concern c. Indicate the presence of possible misstatements in the financial statements d. Reduce detailed audit tests 5. Inquires of the client 6. Recalculation 7. Reperformance 8. Observation II. Audit documentation A. Purpose B. Ownership C. Confidentiality D. Requirements for retention= E. Contents and organization F. Permanent files ACC 421 Chapter Seven Outline G. Current files H. Preparation...
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- Fall '12
- audit program, II. Audit documentation