Auditing, assurance services, and forensics : a comprehensive approach
著者
書誌事項
Auditing, assurance services, and forensics : a comprehensive approach
Palgrave Macmillan, c2018
大学図書館所蔵 全2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 (p. 481-483) and index
内容説明・目次
内容説明
This book provides a comprehensive presentation of auditing theory and practice. It simplifies audit concepts often considered abstract or vague to many. Written in a clear, concise, and understandable manner, the book covers the often uncovered and daring area of forensic auditing and analyses the approach thereof. Additionally, it covers the use of blockchain in audit through several illustrations and examples, and would be of interest to students, academics, and even junior auditors.
目次
- Part 1. Audit Framework, Profession, and Standards.- Chapter 1. Overview, History, and Overall objectives of Auditing.- Chapter 2. The Audit Profession: The US Sarbanes-Oxley Act.- Chapter 3. The International Auditing and Assurance Standards Board.- Chapter 4. Generally Accepted Auditing Standards, Audit Planning & Engagement Quality Review.- Chapter 5. Other Engagements, Reports, and Accounting Services.- Chapter 6. Agreed-Upon Procedures.- Chapter 7. Professional Standards: Independence, Integrity, and Objectivity.- Part 2. Audit Planning.- Chapter 8. Audit Planning, Testing and Materiality.- Part 3. Audit Evidence Processing.- Chapter 9. Audit Evidence and Documentation.- Chapter 10. Audit Risks: Identification and Procedures.- Chapter 11. Audit Sampling.- Chapter 12. Auditing Accounting Estimates, Including Fair Value Accounting Estimates.- Chapter 13. Related Party Transactions.- Chapter 14. Significant Unusual Transactions.- Chapter 15. Subsequent Events
- and Going Concern.- Chapter 16. Reporting on Condensed Financial Statements, Selected Financial Data, and Supplemental Information.- Chapter 17. Consideration of Fraud and of Internal Control Over Financial Reporting Audit.- Chapter 18. Financial Statements' Audit.- Chapter 19. The Integrated Audit Process.- Chapter 20. Audits of Group Financial Statements.- Chapter 21. Communications with Audit Committees.- Chapter 22. Audit Tools: Financial Ratios Analysis.- Chapter 23. Corporate Governance, Accounting, and Auditing Scandals.- Chapter 24. Auditor Legal Liability.- Chapter 25. Forensic Auditing.- Answers to Chapter Questions.
「Nielsen BookData」 より