Auditing
Author(s)
Bibliographic Information
Auditing
（The Irwin series in undergraduate accounting）
Irwin, c1996
8th ed
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Note
Includes bibliographical references and index
Description and Table of Contents
Description
Beginning with an introduction to practice, audit standards and reports, this text covers both the concepts and the procedures of auditing, and reflects the challenges in accounting and auditing practice, particularly in public accounting firms. The text emphasizes financial auditors' decision-making processes, such as recognizing problems, developing audit objectives, gathering evidence with audit procedures, and making judgements about control risk and the fair presentation of financial statement assertions. There are case studies and short stories structured so as to reveal error, irregularity, or fraud in an account, with the Kingston Company used as a practice-case-within-a-textbook.
Table of Contents
- Part 1 Introduction to auditing and public practice: professional practice
- attestation, audit and quality control standards
- reports on audited financial statements. Part 2 Basic concepts and techniques of auditing: audit objectives, procedures and working papers
- audit planning with analytical procedures, risk and materiality
- internal control evaluation - assessing control risk
- audit sampling
- fraud awareness auditing. Part 3 Audit applications: revenue and collection cycle
- acquisition and expenditure cycle
- production and payrole cycle
- finance and investment cycle
- completing the audit. Part 4 Statistical sampling and computer auditing
- test of controls with attribute sampling
- test of balances with dollar-value sampling
- audit planning in a computer environment
- auditing in a computer environment. Part 5 Professional services and responsibilities: other public accounting services and reports
- operational auditing - governmental and internal ethics
- professional ethics
- legal liability.
by "Nielsen BookData"
