Index of auditing-related articles

Part of a series on

Accounting

* Constant purchasing power
* Historical cost
* Management
* Tax

Major types

* Audit
* Budget
* Cost
* Forensic
* Financial
* Fund
* Governmental
* Management
* Social
* Tax

Key concepts

* Accounting period
* Accrual
* Constant purchasing power
* Economic entity
* Fair value
* Going concern
* Historical cost
* Matching principle
* Materiality
* Revenue recognition
* Unit of account

Selected accounts

* Assets
* Cash
* Cost of goods sold
* Depreciation / Amortization (business)
* Equity
* Expenses
* Goodwill
* Liabilities
* Profit
* Revenue

Accounting standards

* Generally-accepted principles
* Generally-accepted auditing standards
* Convergence
* International Financial Reporting Standards
* International Standards on Auditing
* Management Accounting Principles

Financial statements

* Annual report
* Balance sheet
* Cash-flow
* Equity
* Income
* Management discussion
* Financial statement analysis

Bookkeeping

* Bank reconciliation
* Debits and credits
* Double-entry system
* FIFO and LIFO
* Journal
* Ledger / General ledger
* Trial balance

Auditing

* Financial
* Internal
* Firms
* Report
* Sarbanes–Oxley Act

People and organizations

* Accountants
* Accounting organizations
* Luca Pacioli

Development

* History
* Research
* Positive accounting
* Sarbanes–Oxley Act

Misconduct

* Creative
* Earnings management
* Error account
* Hollywood
* Off-balance-sheet
* Two sets of books

* v
* t
* e

This page is a list of auditing topics.

Main article: Audit

## Contents

* A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

## A

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* Audit
* Auditor-General

## C

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* Comptroller
* Control risk
* Correctness
* Cut-off

## D

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* Detection risk
* Due diligence
* Engagement letter

## E

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* Existence
* External audit
* External auditor

## E

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* Financial statement assertions

## F

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* Fraud deterrence

## G

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* Going concern

## I

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* Inherent risk
* Internal audit
* Internal auditor
* Internal control
* International Federation of Accountants
* International Standards on Auditing

## M

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* Management representations

## R

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* Risk assessment

## S

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* Sampling risk
* Stocktaking

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