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Economy Financial

The document lists various accounting organizations and regulatory bodies including the FASB, GASB, SEC, AICPA, state boards of accountancy, and state societies of CPAs. It also lists common audit objectives related to financial statement assertions including existence and occurrence, completeness, valuation or allocation, rights and obligations, and presentation and disclosures.

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Gera Villa
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35 views1 page

Economy Financial

The document lists various accounting organizations and regulatory bodies including the FASB, GASB, SEC, AICPA, state boards of accountancy, and state societies of CPAs. It also lists common audit objectives related to financial statement assertions including existence and occurrence, completeness, valuation or allocation, rights and obligations, and presentation and disclosures.

Uploaded by

Gera Villa
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOC, PDF, TXT or read online on Scribd
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1.

23 (Estimated time - 15 minutes)

1. State boards of accountancy 10. State societies of CPAs


2. FASB and GASB 11. SEC, state and federal courts
3. AICPA 12. GASB
4. SEC 13. AICPA
5. AICPA, state societies of CPAs, 14. State boards of accountancy
and state boards of accountancy
6. FASB 15. AICPA
7. State boards of accountancy 16. Practice units
8. SEC 17. GAO
9. AICPA 18. IRS

5-30. (Estimated time - 15 minutes)

Audit Objective Assertion


1. Valuation or allocation
2. Completeness
3. Existence and occurrence
4. Completeness
5. Rights and obligations
6. Completeness
7. Valuation and allocation
8. Existence and occurrence
9. Presentation and disclosures
10. Valuation or allocation
11. Presentation and disclosure

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