Modern auditing
著者
書誌事項
Modern auditing
Wiley, c1986
3rd ed
大学図書館所蔵 件 / 全19件
-
該当する所蔵館はありません
- すべての絞り込み条件を解除する
注記
Includes index
内容説明・目次
内容説明
A new edition of this well-knonw book. A blending of contemporary and traditional auditing has been retained - a combination of the transaction cycle approach in internal control with a balance sheet approach in the verification of transaction cycle balances. Significant changes and expansion include updated material on professional practice, audit planning, auditing EDP systems and SAS 48, materiality and audit risk, SAS 46 and substantive tests of cash and revenue cycle balances, tests of income statement balances, and recent AICPA pronouncements on reporting and other services.
目次
- FUNDAMENTAL RELATIONSHIPS: The Professional Practice of Auditing
- The Financial Statement Audits
- Audit Planning
- Evidential Matter/Working Papers
- STUDY AND EVALUATION OF INTERNAL CONTROL: Internal Control Principles and Review Concepts
- Auditing EDP Systems
- Basic Audit Sampling Concepts
- Compliance Test of Revenue Cycle: Sales Transactions
- Compliance Tests of Revenue Cycle: Cash Receipts and Sales Adjustments Transactions
- Compliance Test of Expenditure Cycle: Purchases and Cash Disbursement
- Compliance Test of Payroll and Production Cycle Transactions
- VERIFICATION OF ACCOUNT BALANCES: Audit Sampling in Substantive Testing
- Substantive Tests of Cash and Revenue Cycle Balances
- Substantive Tests of Expenditure Cycle Balances
- Substantive Tests of Investing and Financing Cycle Balances
- Tests of Income Statement Balances/Completing the Audit
- REPORTING AND OTHER RESPONSIBILITES: Reporting on Audited Financial Statements
- Other Reports and Services
- Professional Ethics
- Legal Liability
- Independent Accountant and the SEC
- Index.
「Nielsen BookData」 より