DOES THE ORGANIZATION'S CHART OF ACCOUNTS SUPPORT ANALYSIS, MANAGEMENT, AND BUDGETING?

摘要

Why should an auditor, Electronic Data Process (EDP), or otherwise, care? If the ultimate purpose of auditing and its output is to improve organizations' probabilities of success, then having useful charts of accounts (CoA) becomes an appropriate subject for auditors' efforts and knowledge. The purpose and goal of this article is to provide insight into the role that charts of accounts play in management of organizations along with suggestions for and examples for CoA particulars and auditor actions.