Auditing : integrated concepts and procedures
Author(s)
Bibliographic Information
Auditing : integrated concepts and procedures
Wiley, c1991
5th ed
- : pbk
Available at 29 libraries
  Aomori
  Iwate
  Miyagi
  Akita
  Yamagata
  Fukushima
  Ibaraki
  Tochigi
  Gunma
  Saitama
  Chiba
  Tokyo
  Kanagawa
  Niigata
  Toyama
  Ishikawa
  Fukui
  Yamanashi
  Nagano
  Gifu
  Shizuoka
  Aichi
  Mie
  Shiga
  Kyoto
  Osaka
  Hyogo
  Nara
  Wakayama
  Tottori
  Shimane
  Okayama
  Hiroshima
  Yamaguchi
  Tokushima
  Kagawa
  Ehime
  Kochi
  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
  Korea
  China
  Thailand
  United Kingdom
  Germany
  Switzerland
  France
  Belgium
  Netherlands
  Sweden
  Norway
  United States of America
Note
Includes bibliographical references and index
Description and Table of Contents
- Volume
-
ISBN 9780471524236
Description
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.
Table of Contents
- 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.
- Volume
-
: pbk ISBN 9780471544401
Description
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.
Table of Contents
- 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.
by "Nielsen BookData"