Fundamentals of Financial Statements Audit

The purpose of an audit is to enhance the degree of confidence of intended users in the financial statements. The objective of an audit of financial statements is to enable an auditor to express an opinion as to whether the financial statements are...

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Bibliographic Details
Main Author:	World Bank
Format:	Other Financial Accountability Study
Language:	English en_US
Published:	Washington, DC 2013
Subjects:	ACCOUNT ACCOUNTANT ACCOUNTANTS ACCOUNTING ACCOUNTING PERIOD ACCOUNTING POLICIES ACCOUNTING RECORDS ACCOUNTING STANDARDS ACCOUNTING SYSTEMS ACCOUNTS ACCOUNTS PAYABLE ACCOUNTS RECEIVABLE ACCRUED EXPENSES ACQUISITIONS ASSET BASE AUDIT ENGAGEMENTS AUDIT EVIDENCE AUDIT OBJECTIVES AUDIT REPORTS AUDIT RISK AUDITED FINANCIAL STATEMENTS AUDITING AUDITING STANDARDS AUDITORS AUDITORS REPORTS AUDITS BALANCE SHEET BALANCE SHEETS BANK ACCOUNT BIDS BUDGETING BUSINESS DEVELOPMENTS BUSINESS PROCESSES BUSINESS RISKS CAPITAL STOCK CARRYING VALUE CASH FLOW CHECKS CONFIDENTIALITY CONFIRMATIONS CREDITORS CURRENCY CUSTODY DEBT DEBT AGREEMENT DEBT AGREEMENTS DEBT DISCLOSURES DEBTS DEPOSIT DEPRECIATION DIVESTMENTS DOCUMENTATION REQUIREMENTS EQUIPMENT EQUITY CAPITAL ETHICAL BEHAVIOR EXCHANGE RATES FINANCIAL INFORMATION FINANCIAL PERFORMANCE FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL SERVICES FINANCIAL SERVICES INDUSTRIES FINANCIAL STATEMENT FINANCIAL STATEMENTS FINANCING ARRANGEMENTS FIXED ASSETS FRAUD FRAUD RISK HUMAN RESOURCES INCOME INDEBTEDNESS INFORMATION TECHNOLOGY INTEREST EXPENSE INTERNAL AUDIT INTERNAL AUDITING INTERNAL AUDITORS INTERNAL CONTROL INTERNAL CONTROLS INTERNATIONAL STANDARDS INVENTORIES INVENTORY INVENTORY ACCOUNTING LEGAL ENVIRONMENT LEGISLATIVE ENVIRONMENT LIABILITY LIQUIDITY LONG TERM DEBT LONG-TERM DEBT MARKETING MERGERS MONETARY ASSETS OWNERSHIP STRUCTURE PHYSICAL ACCESS PROFIT MARGIN PURCHASING QUALITY CONTROL REGULATORS REGULATORY REQUIREMENTS REMITTANCE RETURN RETURN ON ASSETS RETURNS RISK ASSESSMENT PROCESS RISK ASSESSMENTS RISK CONTROL RISK MANAGEMENT SALES SEGREGATION OF DUTIES SHARE PRICES TAX TOTAL DEBT TRANSACTION TURNOVER TURNOVER RATIOS UNRECORDED DEBT VALUATION VALUATIONS VOLATILITY WAREHOUSE
Online Access:	http://documents.worldbank.org/curated/en/2011/05/16342054/fundamentals-audit-financial-statements http://hdl.handle.net/10986/13023

Internet

http://documents.worldbank.org/curated/en/2011/05/16342054/fundamentals-audit-financial-statements
http://hdl.handle.net/10986/13023

Fundamentals of Financial Statements Audit

Internet

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