Auditing
著者
書誌事項
Auditing
South-Western College, c1995
4th ed
大学図書館所蔵 全13件
注記
Includes index
内容説明・目次
内容説明
In addition to mapping financial statement assertions to audit procedures and explaining the procedures in detail, the fourth edition of this text incorporates key accounting issues into each of the five chapters devoted to substantive tests of accounts balances.
目次
- Part I Professional Responsibilities
- 1 Auditing and the Public Accounting Profession
- 2 Professional Standards
- 3 Reports on Audited Financial Statements
- 4 Professional Ethics
- 5 Auditor's Legal Liability
- Part II Audit Technology
- 6 Evidence, the Audit Process, and Working Papers
- 7 Internal Control and Computer Information Systems
- 8 Audit Sampling in Tests of Controls
- 9 Audit Sampling in Substantive Tests of Account Balances
- Part III Audit Method
- 10 Tests of Controls of the Revenue/Receipt Cycle: Sales and Cash Receipts Transactions
- 11 Substantive Tests of the Revenue/Receipt Cycle: Sales, Accounts Receivable, Cash, and Management Discretion in Revenue Recognition
- 12 Tests of Controls of the Expenditure/Disbursement Cycle: Purchases and Cash Disbursements
- 13 Substantive Tests of the Expenditure/Disbursement Cycle: Accounts Payable, Prepaid Expenses, Accrued Liabilities, and Management Discretion in Accounting for Environmental Liabilities
- 14 Tests of Controls and Substantive Tests of Personnel and Payroll, and Management Discretion in Accounting for Postretirement Health Care
- 15 Tests of Controls and Substantive Tests of the Conversion Cycle: Inventory, Fixed Assets, and Management Discretion in Accounting for Imparied Assets
- 16 Tests of Conrols and Substantive Tests of the Financing Cycle: Investments, Debt, Equity, and Mangement Discretion in Accounting for Financial Instruments
- 17 Completing an Audit
- Part IV Attestation Engagements, Compliance and Internal Auditing
- 18 Attestation Engagements
- 19 Compliance and Internal Auditing.
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