Auditing
Author(s)
Bibliographic Information
Auditing
South-Western College Pub., c1995
3rd ed
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Note
Includes bibliographical references and indexes
Description and Table of Contents
Description
This text integrates theory, practice, research, and current controversies in auditing. As well as introducing auditing tools, it applies (within each of the major operating cycles of an entity) key auditing procedures and areas of competency that include: risk assessment, the setting of materiality thresholds, controls, computers, and statistics.
Table of Contents
The Meaning of Auditing Within its Environment: What Is Auditing? The Auditor's Report--The "Product" Structure and Standards of the Auditing Profession, The Code of Professional Conduct, The Auditor and Litigation Section. Components: The Audit Process, Engagement Planning, Audit Evidence Chapter, Materiality, Audit Risk, and Development of the Audit Program Section. Tools for Assessing Inherent, Control, and Detection Risk: Internal Control Structure, Auditing in a Computer Environment, Sampling Concepts and Attributes Testing, Variables Sampling and Regression Analysis. Audit Applications to Operating, Financing, and Investment Activities: The Revenue Cycle, The Cost of Sales or Production Cycle, The Finance and Administrative Cycle. Special Audit Risk Considerations and Other Attestation Services: Special Concerns, Posing Audit Risk, Other Types of Audit Engagements.
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