Maire Loughran CPA
Abstract
This chapter contains sections titled: Tackling Transactions That Affect Fixed (Tangible) Assets Dealing with Intangible Assets and Amortization Checking Out Other Assets: Prepaid Expenses and Deferred Charges Examining Inherent Risks of Fixed Assets Assessing Fixed-Asset Control Risk Testing Details of Transactions
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This chapter contains sections titled: Tackling Transactions That Affect Fixed (Tangible) Assets Dealing with Intangible Assets and Amortization Checking Out Other Assets: Prepaid Expenses and Deferred Charges Examining Inherent Risks of Fixed Assets Assessing Fixed-Asset Control Risk Testing Details of Transactions
Key concepts: Fixed asset, Amortization, Business, Book value, Audit, Current asset, Weighted average return on assets, Working capital