Auditing and assurance services : an integrated approach
著者
書誌事項
Auditing and assurance services : an integrated approach
Pearson, c2010
13th ed., global ed
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注記
"Includes coverage of PCAOB auditing standard no. 5, the risk assessment SASs, the Sarbanes-Oxley act and section 404 audits, and increased international examples"
Includes index
内容説明・目次
内容説明
For the core auditing course for accounting majors.
This title is a Pearson Global Edition. The Editorial team at Pearson has worked closely with educators around the world to include content which is especially relevant to students outside the United States.
Comprehensive integration of the fundamental auditing concepts.
Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach that shows students the auditing process from start to finish. This text prepares students for real-world audit decision making by using illustrative examples of key audit decisions, with an emphasis on audit planning, risk assessment processes and collecting and evaluating evidence in response to risks.
This edition maintains its dedication to providing the most up-to-date information on new auditing standards and includes international coverage as well as coverage of PCAOB Auditing Standard No. 5.
目次
Chapter 1: Tax Research
Chapter 2: Corporate Formations and Capital Structure
Chapter 3: The Corporate Income Tax
Chapter 4: Corporate Nonliquidating Distributions
Chapter 5: Other Corporate Tax Levies
Chapter 6: Corporate Liquidating Distributions
Chapter 7: Corporate Acquisitions and Reorganizations
Chapter 8: Consolidated Tax Returns
Chapter 9: Partnership Formation and Operation
Chapter 10: Special Partnership Issues
Chapter 11: S Corporations
Chapter 12: The Gift Tax
Chapter 13: The Estate Tax
Chapter 14: Income Taxation of Trusts and Estates
Chapter 15: Administrative Procedures
Chapter 16: U.S. Taxation of Foreign-Related Transactions
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