audit assertions

occurrence

transaction

completeness

both

accuracy

transaction

cutoff

transaction

classification

transaction

existence

balance sheet

rights and obligations

balance sheet

valuation and allocation

balance sheet

Deficiencies

management

Significant Deficiencies

audit committee and management

Material Weaknesses

Audit Committee, Management, and Public

inquiry

asking

observation

watching

inspection

checking

reperformance

doing

check process is working

test of controls

test for misstatements; direct evidence

substantive procedures

whistleblower

entity level