Posts Tagged 'complete'

Completeness

It is an audit objective.

As a former auditor for what’s now PricewaterhouseCoopers, we dealt with audit objectives.  These audit objectives were also learned in my Accounting/Auditing classes in business college at California State University, Fullerton.

The audit objectives were also reinforced in the CPA review course.  That is, a CPA examination test preparation course I took from Newt Becker my senior year.

Let’s see if I remember … ECVARP was the acronym Newt used.  Existence, Completeness, Valuation, Accuracy/Validity, Rights/Obligations, Presentation/Disclosure.  But this ...