Index
A
Abusive/defiant behavior, intolerance
Accountant practice, SEC prohibition
Accounting
books, examination
control
convergence
department members, interview
functions, responsibilities
practices, questioning (absence)
principles, disregard
professionals, importance
ratios, usage
records
classification
investigation
reports, classification
rules
reliance
understanding
system
access
journal entries, downloading
transactions, focus
Accounting entries
controls, absence
document support
examination
mastery
Accounting for Contingencies (FASB No. 5)
Accounts
assurances, examination
falsification, charges
manipulation
Accounts payable
invoice destruction
ledgers, usage
payments
Accounts receivable
activity, problems
aging manipulation
aging reports, analysis
confirmation, sending
credit memos, problems
general ledger, nonintegration
pursuit
reduction, journal entry
suspicions
write-offs
Accruals, usage
Accrued expense payable
Acquired companies, earnings
Acquired subsidiaries, government work
Acquisitions
accounting involvement
process, cessation
Actual expenses, budgeted expenses (deficit concealment)
Adjusting journal entries (AJEs)
Administrative functions, responsibilities
ADT connection fees
Agency trading
Aguirre, Antonio Ivan S.
Aluminum ingots, price (governance)
American Institute of Certified Public Accountants (AICPA)
Management Override of Internal Controls
Rule 102 (Integrity and Objectivity)
Amortization, definition
Analysis rates
Annual audit, performing
Annual financial ...
