Auditing : an integrated approach
著者
書誌事項
Auditing : an integrated approach
（Prentice-Hall series in accounting）
Prentice Hall, c1991
5th ed
- : p.b.k.
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注記
Includes index
内容説明・目次
内容説明
Covering the entire auditing process, this text takes the reader step by step through each audit cycle and shows how each step relates to the process as a whole. Included is updated information on computerized accounting systems and the latest auditing standards with material on compliance auditing. The authors present a new approach to teaching ethics in auditing, and emphasize the integration of concepts by providing expanded discussion opportunities, figures and problems.
目次
- An overview of auditing
- audit reports
- professional ethics
- legal liability
- audit objectives
- types of evidence and documentation
- audit planning and analytical procedures
- materiality and risk
- the study of the client's internal control structure and assessment of control risk
- overall audit plan and audit programme
- audit of the sales and collection cycle
- audit sampling for tests of transactions
- completing the tests in the sales and collections cycle - accounts receivable
- audit sampling for tests of details balances
- the effect of complex EDP systems on auditing
- audit and the payroll and personnel cycle
- audit of the acquisition and payment cycle
- the acquisition and payment cycle - verification of selected accounts
- audit of the inventory and warehousing cycle
- audit of the capital acquisition and repayment cycle
- audit of cash balances
- completing the audit
- other engagements, services and reports
- operational and compliance auditing.
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