Auditing : concepts for a changing environment
Author(s)
Bibliographic Information
Auditing : concepts for a changing environment
Harcourt Brace College Publishers, c2000
3rd ed
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Note
Includes bibliographical references and index
Description and Table of Contents
Description
The third edition of this text is an extensive progression into the new approaches to the audit function from a systems and assurance services perspective. Risk analysis into the design of audit programs and the evaluation of audit evidence is integrated throughout. This edition emphasizes professional services, analytical techniques, less audit sampling, and enhanced computer auditing approaches.
Table of Contents
1. Assurance Services 2. Corporate Governance, Serving Client and Public Interests, and Audit Professionalism 3. The Audit Process 4. Understanding Business Risk: A Framework for Audit Planning 5. Evaluating the Integrity and Effectiveness of the Client's Control System 6. Computer-Based Processing: Developing an Audit Assessment Approach 7. Direct Tests of Account Balances 8. Auditing Computerized Information Systems 9. Auditing Revenue and Related Accounts 10. Audit Sampling 11. Audit of Acquisition Cycle and Inventory 12. Auditing Liquid Assets 13. Auditing ofOther Assets and Long-Term Financing 14. Completing the Audit 15. Communicating Levels of Assurance 16. Professional Liability 17. Internal and Value-Added Auditing Appendix: IDEA Tutorial and Cases
by "Nielsen BookData"
