determining market value, inventory errors, inventory method, LCM, LIFO Method, lower of cost or market, reporting

adverse, causes of fraud, common size FS analysis, conditions that promote fraud, disclaimer, forecast vs projection, fraudulent reporting, FS analysis limitations, horizontal FS analysis, internal controls, L-T trend FS analysis, major ratio types, Management's Discussion and Analysis, MD&A, qualified, ratio analysis limitation, unqualified opinion

AICPA Clarity Project, auditing standards, evidence accumulation, GAAS, ISAs, PCAOB auditing standards, peer review, quality control standards, reporting, US Generally Accepted Auditing Standards

decentralization, dual rate allocation, ethics, evaluate performance, illegal, incentive, internal controls, management control systems, organization structure, protect assests, responsibility centers, single rate allocation, untheical

cash flow analysis, loss forecast, risk map