CHAPTER 11 AUDITING INVENTORY, GOODS AND SERVICES, AND ACCOUNTS PAYABLE: THE ACQUISITION AND PAYMENT CYCLE

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CHAPTER 11 AUDITING INVENTORY, GOODS AND SERVICES, AND ACCOUNTS PAYABLE: THE ACQUISITION AND PAYMENT CYCLE
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  A U D I T I N G A RISK-BASED APPROACH TO CONDUCTING A QUALITY AUDIT 9 th  Edition Karla M. Johnstone | Audrey A. Gramling | Larry E. Rittenberg Copyright © 2014 South-Western/Cengage Learning CHAPTER 11 AUDITING INVENTORY, GOODS AND SERVICES, AND ACCOUNTS PAYABLE: THE ACQUISITION AND PAYMENT CYCLE  Copyright © 2014 South-Western/Cengage Learning 11-2 LEARNING OBJECTIVES 1. Identify the significant accounts, disclosures, and relevant assertions in the acquisition and payment cycle 2. Identify and assess inherent risks of material misstatement in the acquisition and payment cycle 3. Identify and assess fraud risks of material misstatement in the acquisition and payment cycle 4. Identify and assess control risks of material misstatement in the acquisition and payment cycle  Copyright © 2014 South-Western/Cengage Learning 11-3 LEARNING OBJECTIVES 5. Describe how to use preliminary analytical procedures to identify possible material misstatements in acquisition and payment cycle accounts, disclosures, and assertions 6. Determine appropriate responses to identified risks of material misstatement for acquisition and payment cycle accounts, disclosures, and assertions  Copyright © 2014 South-Western/Cengage Learning 11-4 LEARNING OBJECTIVES 7. Determine appropriate tests of controls and consider the results of tests of controls for acquisition and payment cycle accounts, disclosures, and assertions 8. Determine and apply sufficient appropriate substantive audit procedures for testing acquisition and payment cycle accounts, disclosures, and assertions  Copyright © 2014 South-Western/Cengage Learning 11-5 LEARNING OBJECTIVES 9. Apply the frameworks for professional decision making and ethical decision making to issues involving conducting the audit of acquisition and payment cycle accounts, disclosures, and assertions
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