Accounting and auditing procedures differ across companies and industries but audit procedures for cash are similar. The auditor must obtain reasonable assurance that the cash balances of the company ...

The following procedure outlines the process for the Classification division of Human Resources to evaluate positions. If the job description no longer applies to the job duties being performed, a job ...

The University shall establish, and may modify or rescind, a job classification and pay plan for all positions in the classified civil service at Miami University. The University shall group jobs ...

THE ASB ISSUED AN EXPOSURE DRAFT designed to expand audit procedures to address material financial statement fraud. Comments on the proposed changes are due by May 31, 2002. THE ED EMPHASIZES ...

Establishing the existence of a business's fixed assets and evaluating their value is an essential auditing task. Despite this, many businesses do not do a great job of keeping track of fixed assets.

Editor’s note: The author is technical director of the AICPA Center for Plain English Accounting. Addressing audit risk in financial statements with high levels of substantive procedures toward the ...

Annual Audit Plan – An annual audit plan is developed by the Director of Internal Audit based on a university-wide assessment of risk and where Internal Audit can make the greatest impact. Input from ...