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Many account balances - PowerPoint PPT Presentation

Chapter 9 Materiality and Risk

Audit Risk. CPA. Chapter 9 Materiality and Risk. Presentation Outline. Steps in Applying Materiality Risk in Auditing Planning Model Relationships Evaluating Results. I. Steps in Applying Materiality. Step 1 in Applying Materiality. Set preliminary judgment about materiality.

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1.45k views • 37 slides

Fiscal Year-End Process

Fiscal Year-End Process. Overview. Objectives. What is a fiscal year? What happens at the end of a fiscal year? Annual Financial Report Document Processing Fiscal Year End adjustments Roll Over, Roll Forward 13 th and 14 th Month processes Departmental Ledgers

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Many account balances - PowerPoint PPT Presentation

Chapter 9 Materiality and Risk

Fiscal Year-End Process