Auditing : an integrated approach

著者

• Arens, Alvin A.
• Loebbecke, James K.

書誌事項

Auditing : an integrated approach

Alvin A. Arens, James K. Loebbecke

（Prentice-Hall series in accounting）

Prentice Hall, c1994

6th ed.

• : pbk

注記

Includes index

内容説明・目次

巻冊次

ISBN 9780132891004

内容説明

This innovative, easy-to-understand, best-selling text offers complete coverage of the entire audit process, taking the reader step-by-step through each audit cycle and then showing how each step relates to the process as a whole. The text is now completely oriented to non-complex computerized accounting systems rather than manual ones.

目次

1. An Overview of Auditing. 2. Audit Reports. 3. Professional Ethics. 4. Legal Liability. 5. Audit Objectives. 6. Types of Evidence and Documentation. 7. Audit Planning and Analytical Procedures. 8. Materiality and Risk. 9. The Study of the Client's Internal Control Structure and Assessment of Control Risk. 10. Overall Audit Plan and Audit Program. 11. Audit of the Sales and Collection Cycle. 12. Audit Sampling for Tests of Transactions. 13. Completing the Tests in the Sales and Collection Cycle-Accounts Receivable. 14. Audit Sampling for Tests of Details of Balances. 15. The Effect of Complex EDP Systems on Auditing. 16. Audit and the Payroll and Personnel Cycle. 17. Audit of the Acquisition and Payment Cycle. 18. The Acquisition and Payment Cycle: Verification of Selected Accounts. 19. Audit of the Inventory and Warehousing Cycle. 20. Audit of the Capital Acquisition and Repayment Cycle. 21. Audit of Cash Balances. 22. Completing the Audit. 23. Other Engagements, Services, and Reports. 24. Operational and Compliance Auditing. Glossary. Index.

巻冊次

: pbk ISBN 9780132972024

内容説明

Covers the entire audit process, taking the reader step-by-step through each audit cycle and then showing how each step relates to the process as a whole. The authors emphasize the decision-making process and audit objectives, and their relationship to the financial statements studies.

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.

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BA23015248
• ISBN:
  • 013289100X
  • 0132972026
• LCCN: 94005463
• 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: Englewood Cliffs, N.J.
• ページ数/冊数: xvii, 798 p.
• 大きさ: 26 cm
• 分類:
  • LCC : HF5667
  • DC20 : 657/.45
• 件名:
  • LCSH : Auditing
• 親書誌ID:
  • BA00172065