Auditing : integrated concepts and procedures

Author(s)

Bibliographic Information

Auditing : integrated concepts and procedures

Donald H. Taylor, G. William Glezen

Wiley, c1988

4th ed

  • : pbk

Available at  / 19 libraries

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Note

Includes bibliographical references and index

Description and Table of Contents

Volume

: pbk ISBN 9780471516347

Description

This comprehensive text has been written with a balanced coverage of auditing concepts and procedures, while maintaining the flexibility to allow the student or lecturer to choose the material that they wish to follow in an easy-to-use style. Features of this new edition include a balanced treatment of theoretical and practical approaches; integrated coverage of auditing topics; comprehensive end-of-chapter material; coverage of the internal accounting control cycle; and a high degree of clarity, readability and accessibility to students.

Table of Contents

  • The Audit Function
  • Operational Auditing
  • The Auditor's Ethical Environment
  • The Auditor's Responsibility--Legal Environment
  • Audit Risk, Sampling, and Theory
  • The Framework of an Audit
  • The General Nature of Internal Accounting Control
  • Internal Accounting Control-- Transaction Cycle Approach
  • Internal Accounting Controls in an EDP System
  • The Study and Evaluation of Internal Accounting Control in an EDP Environment
  • Sampling for Tests of Compliance with Internal Accounting Control--Statistical and Nonstatistical
  • The Nature and Evaluation of Evidence
  • Substantive Tests and Account Balances--Statistical and Nonstatistical
  • The Use of Computers to Gather Audit Evidence
  • Auditing the Working Capital Cell--Part I. Auditing the Working Capital Cell--Part II
  • Auditing the Capital Asset and Financing Base Cell
  • Auditing the Operations, Contingencies, and Subsequent Events Cell
  • The General Nature of Reports
  • Departures from the Standard Audit Report
  • Other Types of Reports.
Volume

ISBN 9780471856511

Description

This new edition of the auditing text provides a balanced treatment of theoretical and practical approaches to the subject and retains the writing style praised in previous editions. Coverage is up-to-date - Summer 1987 SASs have been incorporated throughout, technical pronouncements have been completely updated, and audit procedures have been reviewed by a practicing audit partner to assure that the book reflects state-of-the-art practice. Material on auditing topics is integrated - the internal accounting controls cycle is covered in one section. Chapters cover operational auditing; audit risk, sampling, and theory; the nature and evaluation of evidence; the use of computers to gather audit evidence; auditing the working capital cell; departures from the standard audit report, and more. The previous edition of this book was published in 1985.

Table of Contents

  • The Audit Function
  • Operational Auditing
  • The Auditor's Ethical Environment
  • The Auditor's Responsibility - Legal Environment
  • Audit Risk, Sampling and Theory
  • The Framework of an Audit
  • The General Nature of Internal Accounting Control
  • Internal Accounting Control - Transaction Cycle Approach
  • Internal Accounting Controls in an EDP System
  • The Study and Evaluation of Internal Accounting Control in an EDP Environment
  • Sampling for Tests of Compliance With Internal Accounting Control - Statistical and Nonstatistical
  • The Nature and Evaluation of Evidence
  • Substantive Tests and Account Balances Statistical and Nonstatistical
  • The Use of Computers to Gather Audit Evidence
  • Auditing the Working Capital Cell
  • Auditing the Capital Asset and Financing Base Cell
  • Auditing the Operations, Contingencies, and Subsequent Events Cell
  • The General Nature of Reports
  • Departures from the Standard Audit Report
  • Other Types of Reports.

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