Part of a series onAccounting Constant purchasing powerHistorical costManagementTax Major typesAuditBudgetCostForensicFinancialFundGovernmentalManagementSocialTax Key conceptsAccounting periodAccrualConstant purchasing powerEconomic entityFair valueGoing concernHistorical costMatching principleMaterialityRevenue recognitionUnit of account Selected accountsAssetsCashCost of goods soldDepreciation / Amortization (business)EquityExpensesGoodwillLiabilitiesProfitRevenue Accounting standardsGenerally-accepted principlesGenerally-accepted auditing standardsConvergenceInternational Financial Reporting StandardsInternational Standards on AuditingManagement Accounting Principles Financial statementsAnnual reportBalance sheetCash-flowEquityIncomeManagement discussionFinancial statement analysis BookkeepingBank reconciliationDebits and creditsDouble-entry systemFIFO and LIFOJournalLedger / General ledgerTrial balance AuditingFinancialInternalFirmsReportSarbanes–Oxley Act People and organizationsAccountantsAccounting organizationsLuca Pacioli DevelopmentHistoryResearchPositive accountingSarbanes–Oxley Act MisconductCreativeEarnings managementError accountHollywoodOff-balance-sheetTwo sets of books vte This page is a list of auditing topics. Main article: Audit Contents A B C D E F G H I J K L M N O P Q R S T U V W X Y Z A[edit] Audit Auditor-General C[edit] Comptroller Control risk Correctness Cut-off D[edit] Detection risk Due diligence Engagement letter E[edit] Existence External audit External auditor E[edit] Financial statement assertions F[edit] Fraud deterrence G[edit] Going concern I[edit] Inherent risk Internal audit Internal auditor Internal control International Federation of Accountants International Standards on Auditing M[edit] Management representations R[edit] Risk assessment S[edit] Sampling risk Stocktaking