Park, CPA, was engaged to audit the financial statements of Tech Co., a new client, for the
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Park, CPA, was engaged to audit the financial statements of Tech Co., a new client, for the year ended December 31, 19X3. Park obtained sufficient audit evidence for all of Tech's financial statement items except Tech's opening inventory. Due to inadequate financial records, Park could not verify Tech's January 1, 19X3, inventory balances. Park's opinion on Tech's 19X3 financial statements most likely will be
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Auditing An Assertions Approach
ISBN: 9780471134213
7th Edition
Authors: G. William Glezen, Donald H. Taylor
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