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Accounting principles - Coggle Diagram
Accounting principles
2.3. Accounting books
MAIN BOOKS
greater
Diary book
also "columnar diary
General Ledger and Balance Sheets
AUXILIARY BOOKS
is responsible for meeting the deadlines
General Governmental Auditing Standards
General Governmental Auditing Standards
General Governmental Auditing Standards
Government Audit Technical Standards
aceptación general
explanation of current activities
♦ Postulates or basic principles
equity and relevance
♦ General principles
gather the information
objectivity
relative importance
comparability
sufficient disclosure and prudence
acting auditor
must prove continuous training
exercised by a professional
guarantee quality
Audit Risks
♦ Inherent Risk
♦ Control Risk
♦ Detection Risk
The auditor
identify and record on their work papers
is responsible for meeting the deadlines