AUDITING SP 2008 CH 14 AUDIT OF SALES

Auditing and Assurance Services (12th Edition)

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CH 13 TYPES OF AUDIT TESTS FROMEARLIER CHAPTERS. I/C TEST OF CONTROLS SUB TESTS ANAL PROC TESTS OF DETAILS OF BALANCES OBJECTIVE IS TO EVALUATE WHETHER THE ACCOUNT BALANCES AFFECTED BY THE CYCLE ARE FAIRLY STATED IN ACCORDANCE WITH GAAP. IE: SALES, A/R, (CASH), SALES DISC, SRA, B/D/E, AND A/D/A. SEE FIGURE 14-1 PG 444 SUMMARY OF TRANSACTION RELATED AUDIT
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Unformatted text preview: OBJECTIVES, KEY CONTROLS, AND SUBSTANTIVE TESTS OF TRANSACTIONS FOR SALES . PG 454 CUSTOMER ORDER SALES JOURNAL = COMPLETENESS SALES JOURNAL CUSTOMER ORDER = EXISTENCE TABLE 14-3 PG 463 SUMMARY OF TRANSACTION RELATED AUDIT OBJECTIVES, KEY CONTROLS, TESTS OF CONTROLS, ANS SUBSTANTIVE TESTS OF TRANSACTIONS FOR CASH RECEIPTS ....
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This document was uploaded on 04/07/2008.

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