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jasonrobbins on "Transaction Class, Account Balance, and Disclosure item..."

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Can anyone give me an example of these? I just need an example because Becker does a terrible job explaining what these even mean....

Transaction class- no idea...

Account balance...is this like A/R or A/P?

Disclosure item: again no idea...

It says that substantive procedures are required for all relevant assertions related to these three above. I just figured out what the hell they meant by assertion...

I'm finding out that Audit is way harder than Reg in my opinion...there is no way I am going to be able to memorize all this stuff...I have no audit experience (but I didn't have any tax experience either and I passed, but my parents are both tax CPAs).


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