It covers areas that auditors routinely deal with in financial statement audits such as cash, inventory, accounts receivable, accounts payable, sales, and expenses. The Guide also covers other important areas such as corporate governance (including board and audit committee activities), company communications, personnel issues, the internal audit function, and information technology. Comments are categorized by audit area to help you find just the right one.

Comments are categorized by audit area to help you find just the right one. Use the listing of comments and index as a memory-jogger to identify potential comments during your audit. Also, you can purchase this Guide on CD and paste the comments right into your word processing program.

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