Analytical Auditing: An Outline of the Flow Chart Approach to Audits
Pitman Publishing Corporation, 1966 - Analytique - Circulation - Comptable - Graphique - Verification - 163 pages
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Theory of analytical auditing
Drawing flow charts
7 other sections not shown
accounting accounts receivable additional AGREES amount analysis analytical audit apparent approach appropriate approval areas auditor BILLING cash changes Chapter CLERK client complete copy COST course covered CURRENT CUSTOMER DEPT described detail determined directed discussed documents efficient employees ENTERS entries errors evaluation examined example extent external Figure Finally flow charts follow-up four given important indicate initial instance internal auditor internal control INVENTORY invoices involved JOURNAL LABOUR lead ledger limited lines material method month MONTHLY necessary noted objective occurred operation outline chart output payroll phase planned possible posting preparation PRICE procedures processing PRODUCTION punched purchase questions reasonable RECEIPTS receivable recommendations records reference reports revised sales invoices selected separate SHIPPING shows standard statements steps suggestions summary symbols systems audit techniques transactions usually weakness investigation