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- Title
What is Completeness and How Do We Prove It? A Systemic Approach.
- Authors
Psederski, Mihai
- Abstract
The article addresses the issue of completeness in conducting a financial audit. It presents several assertions defined by the American Institute of Certified Public Accountants (AICPA) related to completeness, including assertions about classes of transactions and events for the period under audit and assertions about account balances at period end. Also provided are several categories of financial statement assertions classified by the Public Company Accounting Oversight Board (PCOB).
- Subjects
AUDITING; AMERICAN Institute of Certified Public Accountants; ACCOUNTS; FINANCIAL statements; PUBLIC Company Accounting Oversight Board; ACCOUNTING
- Publication
Armed Forces Comptroller, 2018, Vol 63, Issue 1, p19
- ISSN
0004-2188
- Publication type
Article