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Standard Audit Process — Theory and Concepts

Abstract

The financial statements could be viewed as an assembly of assertions by management. For group financial statements, SAS No. 80 (Section 326) outlines the following broad categories:
  • Existence and occurrence

  • Completeness

  • Rights and obligations

  • Valuation or allocation

  • Presentation and disclosures

Keywords

Balance Sheet Intangible Asset Account Review Audit Objective Audit Procedure 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© Betriebswirtschaftlicher Verlag Dr.Th. Gabler | GWV Fachverlage GmbH, Wiesbaden 2008

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