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A Proper Risk-Based Approach to the Search for Unrecorded Liabilities

The CPA journal (1975), 2017-11, Vol.87 (11), p.59-59

COPYRIGHT 2017 New York State Society of Certified Public Accountants ;Copyright New York State Society of Certified Public Accountants Nov 2017 ;ISSN: 0732-8435

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  • Title:
    A Proper Risk-Based Approach to the Search for Unrecorded Liabilities
  • Author: Levy, Howard B
  • Subjects: Accounting procedures ; Analysis ; Audit engagements ; Auditing standards ; Auditors ; Audits ; Balance sheets ; Documentation ; Liabilities ; Liabilities (Accounting) ; Population
  • Is Part Of: The CPA journal (1975), 2017-11, Vol.87 (11), p.59-59
  • Description: [...]auditors must understand the business's method and timeliness (in relation to cutting checks) of recording payables and be cognizant of, and address, these risks. [...]auditors should consider whether the client has an unentered invoice file that needs to be examined for possible underaccruals. [...]during periods of economic stress, an auditor should consider for certain clients whether the "risk period" for defining the population for sampling should be lengthened from what it may have been in the past for certain clients. □ Howard B. Levy, CPA, is a principal and director of technical services at Piercy Bowler Taylor & Kern, Las Vegas, Nev., and an independent technical consultant to other professionals.
  • Publisher: New York: New York State Society of Certified Public Accountants
  • Language: English
  • Identifier: ISSN: 0732-8435
  • Source: ProQuest Central
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