Term
|
Definition
due professional care
independence
adequate training |
|
|
Term
|
Definition
obtain sufficient/appropriate evidence
sufficient understanding internal controls
planning and supervised assistance |
|
|
Term
|
Definition
Gaap
consistency
disclosures
opinion |
|
|
Term
|
Definition
| events that have been recorded have occurred |
|
|
Term
| Completeness (transaction) |
|
Definition
| events that should have been recorded are |
|
|
Term
|
Definition
|
|
Term
|
Definition
| amounts and relating data are recorded appropriately |
|
|
Term
|
Definition
| with in correct accounting period |
|
|
Term
|
Definition
| recorded in proper accounts |
|
|
Term
|
Definition
| assets, liabilities, equity interest exist |
|
|
Term
|
Definition
| entity holds/controls rights to assets, liabilities are obligations |
|
|
Term
|
Definition
| all interests that should have been recorded have been |
|
|
Term
|
Definition
| stated at appropriate amounts |
|
|
Term
| occurance/rights/obligations |
|
Definition
| disclosed events/transactions occurred pertain to the entity |
|
|
Term
| completeness (presentation) |
|
Definition
| all disclosures that should be included have been |
|
|
Term
| classification/understandably |
|
Definition
| information presented/described/disclosed is clearly expressed |
|
|
Term
|
Definition
| disclosed fairly and at appropriate amounts |
|
|
