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Keywords: financial statement assertions
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Journal Articles
Issues in Accounting Education (2020) 35 (2): 77–86.
Published: 01 May 2020
..., is currently disrupting the lending industry for non-traditional and small businesses. Students contemplate several fundamental auditing concepts such as audit evidence, financial statement assertions, and analytical procedures while also acquiring insight into the effects that new and disruptive technology...
Includes: Supplementary data
Journal Articles
Issues in Accounting Education (2012) 27 (1): 123–140.
Published: 01 February 2012
... business process diagram business process modeling financial statement assertions internal control evaluation operational effectiveness The scene: The time is early in the year, when 24-Seven accounting staff members are documenting internal control for accounts payable for vendors supplying...