CPA Auditing and Attestation (AUD) › The Audit Process - Quality Control
Sufficient evidence refers to:
John Anderson CPA is in the process of auditing a client. In terms of “reliability of evidence”, evidence pertaining to cash records should be obtained through:
After fieldwork audit procedures are completed, a partner of the CPA firm who has not been involved in the audit performs a second or wrap up review of the audit documentation. This second review usually focuses on:
An “assertion” in terms of the financial statement includes:
The purpose of establishing quality control policies and procedures for deciding whether to accept or continue a client relationship is to: