Analytical Auditing: An Outline of the Flow Chart Approach to Audits

A/C REC accounting system accounts payable accounts receivable analysis apparent weaknesses appropriate approval areas audit procedures audit program audit staff balance sheet audit BILLING CLERK budget cash receipts cash sales Chapter cheques client complete computer system copy COST OF SALES course credit notes CUSTOMER DEPT detail DIRECT LABOUR efficient employees external system financial statements follow-up audit indicate input internal auditor internal control INVENTORY RECORDS JOB COST journal entries KEY PUNCH KEYPUNCHING lead sheet ledger material errors memorandum of recommendations MONTHLY operation ORDER CLERKS outline chart payroll PERMANENT FILES phase PRENUMBERED preparation PRICE processing PRODUCTION programmed controls punched card purchase orders reminder questions reports revised sales invoices sales order scrutiny shipments shipping order summary supplementary tests symbols systems audit visit temporary file test deck trial balance weakness follow-up sheet weakness investigation WIDGET MANUFACTURING LIMITED year-end