CPAnet Forum: Materiality Terminology

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Topic: Materiality Terminology (

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cpaguy111
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Joined: 06 Aug 2011
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Posts: 2

Posted: 07 Oct 2011 at 03:19 \| IP Logged

I just had a question on some of the audit terminology about trivial misstatements noted on audit workpapers. I noticed on some audit workpapers that we document that a difference is "PPAJE" and that no futher procedures will be performed. I know it is below the level of passed adjustments so it wont be added to the schedule of passed adjustments but I was wondering what does "PPAJE" stand for in this instance?

divyagovil1
Major Contributor

Joined: 30 Jan 2009
Location: India
Online Status: Offline
Posts: 1456

Posted: 03 Nov 2011 at 01:12 \| IP Logged

PPAJE - "Prior year passed audit adjustment"

__________________
Divya - CO State

Passed using Becker Review :
FAR - 04/11/09 - 94
BEC - 05/30/09 - 86
REG - 08/29/09 - 95
AUD - 11/21/09 - 92
Ethics - 2011

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