Auditing concepts and methods : a guide to current theory and practice

著者

• Carmichael, D. R. (Douglas R.)
• Willingham, John J.
• Schaller, Carol A.

書誌事項

Auditing concepts and methods : a guide to current theory and practice

Douglas R. Carmichael, John J. Willingham, Carol A. Schaller

Irwin/McGraw-Hill, c1996

6th ed

• : International ed

注記

"International edition"--T.p. verso

Includes bibliographical references and index

内容説明・目次

巻冊次

ISBN 9780070110588

内容説明

The Sixth Edition of this highly-regarded text offers a new chapter on the legal liabilities of accountants. In addition, the text has been thoroughly updated to reflect the most current auditing standards and practices. The goal of the text is to outline the role of audits in business and government and to familiarize students with professional audit standards that apply in auditing practice, including GAAS, quality control, and ethics as well as outside constraints such as litigation.

目次

CHAPTER 1: The Audit Function - An OverviewCHAPTER 2: Ethics and The Environment of AuditingCHAPTER 3: Legal LabilityCHAPTER 4: The Elements of AuditingCHAPTER 5: Understanding the Client and General PlanningCHAPTER 6: Understanding the Internal Control Structure and Assessing Control RiskCHAPTER 7: Planning Test of Details of Transactions and BalancesCHAPTER 8: Audit SamplingCHAPTER 9: The Effect of Computers on the AuditCHAPTER 10: Tests of Transaction Classes and Related BalancesCHAPTER 11: Direct Tests of BalancesCHAPTER 12: Completion of the AuditCHAPTER 13: The Auditor's ReportCHAPTER 14: Attestation Services, Unaudited Financial Statements and Specialized Reporting CHAPTER 15: Operational Auditing

巻冊次

: International ed ISBN 9780071140942

内容説明

The goal of this text is to outline the role of audits in business and government and to familiarize students with professional audit standards that apply in auditing practice, including quality control and ethics, as well as outside constraints such as litigation. This edition features the following additions: a new chapter on legal liabilities; new cases, especially in Chapters One to Seven; and all of the latest standards pronouncements.

目次

• The audit function - an overview
• ethics and the environment of auditing
• legal liability
• the elements of auditing
• understanding the client and general planning
• understanding the internal control structure and assessing control risk
• planning test of details of transactions and balances
• audit sampling
• the effect of computers on the audit
• tests of transaction classes and related balances
• direct tests of balances
• completion of the audit
• the auditor's report
• attestation services, unaudited financial statements and specialized reporting
• operational auditing.

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BA27599446
• ISBN:
  • 0070110581
  • 0071140948
• LCCN: 95033427
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: New York
• ページ数/冊数: xxvi, 656 p.
• 大きさ: 24 cm
• 分類:
  • LCC : HF5667
  • DC20 : 657/.45
• 件名:
  • LCSH : Auditing