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Financing and Investing Cycle Audit Guide by Cyrell S. Salig is a document available to read on EtoBox.
What is Financing and Investing Cycle Audit Guide about?
This document outlines an audit of the financing and investing cycles of a company. It describes the nature and typical transactions of these cycles, including borrowing, share issuances, acquisitions of assets, and lending. It discusses important accounts affected and relevant documents. It also examines internal controls that should be in place over financing and investing cycle transactions related to authorization, recording, and safeguarding of assets. Substantive tests are proposed to test controls an
- Author
- Cyrell S. Salig
- Language
- EN