Auditing : integrated concepts and procedures

著者

• Taylor, Donald H.
• Glezen, G. William

書誌事項

Auditing : integrated concepts and procedures

Donald H. Taylor, G. William Glezen

J. Wiley, c1994

6th ed

• pbk.

注記

Includes bibliographical references and index

内容説明・目次

内容説明

Providing up-to-date coverage of auditing practices, this revised and updated edition of an introductory textbook emphasizes not only the auditing process, but also the essence of the auditing profession. It introduces auditing procedures from an assertion-based approach.

目次

• The Audit Function
• The Public Accounting Profession and Auditing Standards
• The Auditor's Ethical Environment
• The Auditor's Legal Environment
• The Auditor's Responsibility - Fraudulent Financial Reporting
• Audit Objectives and Audit Documentation
• Basic Auditing Concepts
• Planning the Audit
• The Internal Control Structure: Obtaining an Understanding
• The Internal Control Structure: Testing, Assessing Control Risk and Designing Substantive Tests
• The Internal Control Structure in a Computer Environment
• Testing Controls and Gathering Evidence in a Computer Environment
• Evidence of Financial Statement Assertions
• Sampling for Substantive Tests of Account Balances - Nonstatistical and Statistical
• Auditing the Working Capital Assertion
• Auditing the Capital Asset and Financing Base Assertion
• Auditing the Operations, Contingencies and Subsequent Events Assertion
• The Standard Audit Report
• Modifications of the Standard Audit Report
• Other Types of Reports
• Operational and Compliance Auditing.

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BA22996143
• ISBN:
  • 0471590398
  • 0471305812
• LCCN: 93036581
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: New York
• ページ数/冊数: xxxii, 1023 p.
• 大きさ: 25 cm
• 分類:
  • LCC : HF5667
  • DC20 : 657/.45
• 件名:
  • LCSH : Auditing