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  • Introduction to Auditing an...
    • Topic 14
      • Title Page
      • Preface: About the Authors
      • Topic 1: What Is Auditing and Why Does It Matter?
      • Topic 2: The Auditing Environment
      • Topic 3: Professional Responsibilities of Auditors
      • Topic 4: Client Acceptance and Quality Control
      • Topic 5: Audit Planning
      • Topic 6: Audit Planning: Audit Risk and the Risk of Material Misstatement
      • Topic 7: Internal Controls
      • Topic 8: Audit Evidence: General Issues
      • Topic 9: The Role of Client Transaction Cycles in the Audit
      • Topic 10: Sampling
      • Topic 11: Audit Evidence: Analytical Procedures
      • Topic 12: Audit Evidence: Confirmations
      • Topic 13: Audit Documentation
      • Topic 14: Concluding the Audit Engagement
      • Topic 15: Audit Reporting
      • Final Exam: Introduction to Auditing and Assurance Services Assessment
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    • Topic 14: Concluding the Audit Engagement
    • 14.1 Introduction
    • 14.2 Consideration of Contingent Liabilities
    • 14.3 Consideration of Subsequent Events
    • 14.4 Auditor’s Responsibility for Subsequent Events
    • 14.5 Evaluating the Going Concern Assumption
    • 14.6 Final Evaluation of Audit Procedures and Audit Evidence
    • 14.7 Communicating Audit Results
    • 14.8 Responsibilities for Subsequently Discovered Facts
    • 14.9 Quality Control Reviews
    • 14.10 Consideration of Omitted Audit Procedures
    • 14.11 Conclusion
    • Assessment
    • Case: Peterson Medical ProductsThis is the current section.
    • Case: Delco Enterprises
    • CPA Test Prep

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