Auditing : integrated concepts and procedures

著者

書誌事項

Auditing : integrated concepts and procedures

Donald H. Taylor, G. William Glezen

Wiley, c1991

5th ed

  • : pbk

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注記

Includes bibliographical references and index

内容説明・目次

巻冊次

ISBN 9780471524236

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.

目次

  • 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.

目次

  • 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.

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