Modern auditing
Author(s)
Bibliographic Information
Modern auditing
J. Wiley, c1996
6th ed
- : cloth
- : pbk
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Note
Rev. ed. of: Modern auditing / Walter G. Kell. 5th ed. 1992
Includes bibliographical references and index
Description and Table of Contents
- Volume
-
: cloth ISBN 9780471596875
Description
Auditing integrates accounting standards, accounting systems, internal accounting controls and the dual functions of investigating and reporting within the context of the professional accounting practice environment. This undergraduate text takes the transaction cycle approach to auditing and has been designed flexibly for courses of different lengths. The book features auditing reference literature, coverage of international auditing standards and updated discussions of ethics and legal liability.
Table of Contents
- Part I: The Auditing Environment: Auditing and the Public Accounting Profession
- Financial Statement Audits and Auditor's Responsibilities
- Professional Ethics
- Auditor's Legal Liability
- Part II: Audit Planning: Audit Objectives, Evidence and Working Papers
- Accepting the Engagement and Planning the Audit
- Materiality, Risk, and Preliminary Audit Strategies
- Understanding the Internal Control Framework
- Part III: Audit Testing Methodology: Assessing Control Risk/Tests of Controls
- Detection Risk and the Design of Substantive Tests
- Audit Sampling in Tests of Controls
- Audit Sampling in Substantive Tests
- Auditing Electronic Data Processing Systems
- Part IV: Auditing the Transaction Cycles
- Auditing the Revenue Cycle
- Auditing the Expenditure Cycle
- Auditing the Personnel Services and Production Cycles
- Auditing the Investing and Financial Cycles
- Auditing Cash Balances
- Part V: Completing the Audit, Reporting and Other Services
- Completing the Audit/Post-Audit Responsibilities
- Reporting on Audited Financial Statements
- Other Services and Reports
- Internal, Operational and Governmental Auditing
- The Independent Accountant and the Securities and Exchange Commission.
- Volume
-
: pbk ISBN 9780471596905
Description
Modern Auditing, 6E integrates accounting standards, accounting systems, internal accounting controls, and dual functions of investigating and reporting -- all within the context of the professional accounting practice environment.
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