Auditing
著者
書誌事項
Auditing
(The Irwin series in undergraduate accounting)
Irwin, c1996
8th ed
大学図書館所蔵 全20件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
注記
Includes bibliographical references and index
内容説明・目次
内容説明
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.
目次
- 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.
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