CiNii 図書 - Auditing : integrated concepts and procedures

This introduction to auditing has been revised and updated to provide the latest auditing, reporting and attestation standards and techniques. It includes new problems and examples, increased coverage of audit documentation, and a new chapter on audit planning. The book also contains a glossary, objective questions and discussion/case questions, including those taken from the CPA and CIA exams.

The Audit Function
Operational and Compliance Auditing
The Auditor's Ethical Environment
The Auditor's Responsibility--Legal Environment
Materiality and Audit Risk
Audit Objectives and Audit Documentation
Planning the Audit
Assessing Control Risk--An Overview of the Process
Obtaining an Understanding of the Internal Control Structure
Tests of Controls (Including Sampling), Assessment of Control Risk, and Design of Related Substantive Tests
Obtaining an Understanding of the Internal Control Structure in a Computer Environment
Conducting Tests of Controls and Assessing Control Risk in a Computer Environment
Evidence of Financial Statement Assertions
Sampling for Substantive Tests of Account Balances--Nonstatistical and Statistical
Auditing the Working Capital Cell--Part 1
Auditing the Working Capital Cell--Part 2
Auditing the Capital Asset and Financing Base Cell
Auditing the Operations, Contingencies, and Subsequent Events Cell
The Use of Computers to Gather and Document Audit Evidence for Substantive Testing
The Standard Audit Report
Modifications of the Standard Audit Report
Other Types of Reports
Index.

巻冊次: : pbk ISBN 9780471544401

内容説明

This introduction to auditing has been revised and updated to provide the latest auditing, reporting and attestation standards and techniques. It includes new problems and examples, increased coverage of audit documentation, and a new chapter on audit planning. The book also contains a glossary, objective questions and discussion/case questions, including those taken from the CPA and CIA exams.

Operational and compliance auditing
the auditor's ethical environment
the auditor's responsibility - legal environment
materiality and audit risk
assessing control risk
obtaining an understanding of the internal control structure
tests of controls
assessing control risk in a computer environment
evidence of financial statement assertions
sampling for substantive tests of account balances - non-statistical and statistical
auditing the working capital cell
the use of computers to gather and document audit evidence for substantive testing
modifications of the standard audit report.

「Nielsen BookData」より

Auditing : integrated concepts and procedures

著者

書誌事項

大学図書館所蔵全29件

この図書・雑誌をさがす

注記

内容説明・目次

詳細情報

書き出し