Auditing : theory and practice
著者
書誌事項
Auditing : theory and practice
Prentice Hall, 1996
2nd ed
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
The clarity of style and succince approach to the explanation and evaluation of the basic concepts, and their practical application is the focus of this second edition, which is suitable for undergraduate modules in auditing. In addition to improved teaching, learning and assessment features, and new illustrations and material on environmental auditing the text has been updated to take account of the latest regulatory changes and substantially revised to provide a pertinent and balanced foundation in auditing
目次
I. THE REGULATORY FRAMEWORK OF AUDITING.
1. Why Have an Audit?
2. Auditor Independence.
3. The Auditor's Duties.
4. International Comparisons.
II. AUDIT REPORTING.
5. The Audit Report.
6. Qualified Audit Reports.
III. THE COLLECTION OF EVIDENCE.
7. The Conduct of an Audit.
8. Audit Evidence and Testing.
9. Internal Control.
10. Computer Audit.
11. Audit Sampling.
12. The Sales Cycle.
13. The Purchases Cycle.
14. Audit of the Balance Sheet.
IV. AUDITING AS A SERVICE TO MANAGEMENT.
15. Internal Audit. Management Auditing.
16. Environmental Auditing.
Appendices.
I Glossary of Abbreviations and Terms.
II Auditing Standards and Guidelines.
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