About this document
Concept Map for Bank Audits by Sherilyn Bunag is a document available to read on EtoBox.
This document provides a concept map for auditing banks and other financial institutions. It outlines the prominent accounts, financial statement assertions affected, audit risks, transaction cycles impacted, and substantive audit procedures that should be applied for cash and cash items, loans and receivables, and held-to-maturity financial assets for both banks and other financial institutions. The audit procedures focus on existence, cut-off, accuracy, rights and obligations, completeness, and valuation
- Author
- Sherilyn Bunag
- Language
- EN