Montgomery's Auditing

著者

• Montgomery, Robert Hiester
• Defliese, Philip L.

書誌事項

Montgomery's Auditing

Wiley, c1987

10th ed., Rev. college version / Philip L. Defliese ... [et al.]

• : International ed.

タイトル別名

Auditing

注記

Includes bibliographical references and index

内容説明・目次

巻冊次

ISBN 9780471854234

内容説明

This student version of a classical professional text provides a rigorous, yet highly readable, introduction to the theory and practice of auditing. The emphasis throughout is on the need for audit efficiency as well as audit effectiveness and the student is constantly reminded of the need to inject efficiency considerations into strategy decisions for each audit.

巻冊次

: International ed. ISBN 9780471859260

内容説明

This student version of a classical professional text provides a rigorous, yet highly readable, introduction to the theory and practice of auditing. The emphasis throughout is on the need for audit efficiency as well as audit effectiveness and the student is constantly reminded of the need to inject efficiency considerations into strategy decisions for each audit.

目次

• THE AUDIT ENVIRONMENT
• An Overview of Auditing
• The Organization and Structure of the Auditing Profession
• Auditing Standards and Professional Ethics
• Professional Responsibility and Legal Liability
• THEORY AND CONCEPTS
• The Audit Process
• Audit Risk, Materiality, and Engagement Strategy
• Internal Control Systems
• Assessing Inherent Risk and Control Risk
• Controlling Detection Risk: Substantive Tests
• The Extent of Testing: Audit Sampling
• Auditing in an EDP Environment
• AUDITING SPECIFIC CYCLES AND ACCOUNTS
• Auditing the Revenue Cycle
• Auditing the Buying Cycle
• Auditing the Production Cycle and Inventory Balances
• Auditing Cash Balances and Property, Plant, and Equipment
• Auditing Investments, Prepayments and Accruals, Taxes, and Debt and Equity Accounts
• COMPLETING THE WORK AND REPORTING THE RESULTS
• Completing the Audit
• The Auditor's Report
• Special Reporting Situations
• The Future of the Auditing Profession
• Appendices
• Index.

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BA00925378
• ISBN:
  • 0471854239
  • 0471859265
• LCCN: 86028938
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: New York
• ページ数/冊数: xxv, 896 p.
• 大きさ: 25 cm
• 分類:
  • LCC : HF5667
  • DC19 : 657/.45
• 件名:
  • LCSH : Auditing