Index
A
ABC method of inventory
Abuse
Access security controls
Accident investigation
Accomplishments, noteworthy
Accounting records, examining
Accounting system, recent change in
Accounts payable, computer-assisted
Accounts receivable, computer-assisted
Accounts receivable turnover
ACH. See automated clearinghouse (ACH) systems
Activity reports, defined
Actual costs vs. standard costs
Add value, defined
Adequate control, defined
Adverse opinion
Agent of a third party
AICPA. See American Institute of Certified Public Accountants (AICPA)
Air conditioning
Alcoholic beverages
Alternative risk-transfer tools, defined
American Institute of Certified Public Accountants (AICPA)
American Insurance Association's Standards Fire Defense Rating Schedule
Americans with Disabilities Act
Analytical procedures
defined
examples of
in practice, use of
principal types of
types of
Analytical reviews
Anecdotal records, defined
Annual survey
Antiboycott laws
Antiretaliatory legislation
Antitrust laws
Application controls
general controls vs.
relationship between general and
Application system
development and maintenance controls
documentation controls review
documentation types and contents
life cycle of
Appreciation, defined
Assault and battery
Asset, liquidity of
Asset method
Asset method formula
Assurance, false
Assurance audit engagements
Assurance maps, defined
Assurance services, defined
ATMs. See automated teller machine systems (ATMs)
ATM systems
Attribute, defined
Attribute listing, defined ...
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