2010 Personal Property Audit Seminar Manual

An audit, for purposes of this manual, is a systematic and methodical examination of records with the intent to verify their accuracy. There are guidelines which accountants follow in maintaining financial records for businesses. These guidelines are referred to as the Generally Accepted Accounting Principles (GAAP) and are established by the Financial Accounting Standard Board (FASB). The guidelines and principles are used by accountants to maintain accounting records such as the general ledger, balance sheet, and income statement.

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