Month: October 2024

What Is a Significant Audit Area and Why Is It Important?

Accounting and Auditing Update (PPC) / By S. Davis & Associates

When performing an audit, auditors are required to determine the client’s significant classes of transactions, account balances, and disclosures. Using the PPC approach, as outlined in our various audit guides, such as PPC’s Guide to Nonpublic Companies, we use the term significant audit area interchangeably with significant class of transactions, account balance, or disclosure. What Makes an Audit …

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Month: October 2024

What Is a Significant Audit Area and Why Is It Important?

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What Is a Significant Audit Area and Why Is It Important?