assets lost or destroyedassets turnoverassignmentassignment of costsassociateassociated companiesassociating cause and effectassociationassumptionsassumtionassuredat sightat time of cash collectionsat time of saleattachedattestattestationattributeattribute decisionattribute methodsattribute samplingattribute tablesattribute testattributes to be measuredattrihute samplingaudit riskaudit sampleaudit strategyaudit testaudit test deckaudit trailaudit trialaudited amountauditingauditing around the computerauditing proceduresauditorsaustralian accountancy research foundationaustralian accounting standard boardauthorityauthority to purchaseauthorizationauthorized capital stockauto accessoriesautomated data processingautomatic order systemautonomous divisionsauxiliary operationavailable capacityavailable for sale