The Best Crossword Puzzle Maker Online
Powered by BrightSprout
Save Status:
or to save your progress. The page will not refresh.
Controls:
SPACEBAR SWITCHES TYPING DIRECTION
Answer Key:
Edit a Copy:
Make Your Own:
Crossword Word Search Worksheet
Rate This Puzzle:
Log in or sign up to rate this puzzle.

Audit Review Chapter 4,5,6,7

Audit Review
Across
Adding a column of figures to verify the correctness of the client’s totals.
_______ are applicable to the auditor and audit firm and provide guidance in selecting and training its professionals to meet the public trust.
_________ are applicable to the conduct of the audit.
A concept used to express uncertainty about events and/or their out- comes that could have a material effect on the organization.
Liability is based on federal securities laws or state statutes. Important statutes for the auditing profession are the Securities Act of 1933 (1933 Act), the Securities Exchange Act of 1934 (1934 Act), and the Sarbanes-Oxley Act of 2002.
An analytical technique that is useful in identifying significant differences between the client results and a norm (such as industry ratios) or between auditor expectations and actual results; ratio analysis is also useful in identifying potential audit problems that may be found in ratio changes between years.
the failure to exercise reasonable care, thereby causing harm to another or to property.
Down
Liability concepts are developed through court decisions based on negligence, gross negligence, or fraud.
is an intentional concealment or misrepresentation of a mate- rial fact that causes damage to those deceived. In an action for fraud, scienter must generally be proved
______s are applicable to communicating the auditor’s opinion.
An error, either intentional or unintentional, that exists in a transaction or financial statement account balance.
Liability occurs where there is a breach of contract. The contract is usually between the external auditor and the client for the performance of the financial statement audit.
A numerical depiction of the relationship between inherent risk, control risk, detection risk, and audit risk.