The text continues to take a systematic approach to the audit process by first introducing the three underlying concepts: audit risk, materiality, and evidence. This is followed by a discussion of audit planning, the assessment of control risk, and a discussion of the nature, timing, and extent of evidence necessary to reach the appropriate level of detection risk. These concepts are then applied to each major business process and related account balances using a risk-based approach.
In covering these important concepts and their applications, the book focuses on critical judgments and decision-making processes followed by auditors. Much of auditing practice involves the application of auditor judgment. If a student understands these basic concepts and how to apply them to an audit engagement, he or she will be more effective in today's dynamic audit environment.
Le informazioni nella sezione "Riassunto" possono far riferimento a edizioni diverse di questo titolo.
Part 1 Introduction to Assurance and Financial Statement Auditing
Chapter 1 An Introduction to Assurance and Financial Statement Auditing
Chapter 2 The Financial Statement Auditing Environment
Part 2 Audit Planning and Basic Auditing Concepts
Chapter 3 Audit Planning, Types of Audit Tests, and Materiality
Chapter 4 Risk Assessment
Chapter 5 Evidence and Documentation
Part 3 Understanding and Auditing Internal Control
Chapter 6 Internal Control in a Financial Statement Audit
Chapter 7 Auditing Internal Control over Financial Reporting
Part 4 Statistical and Nonstatistical Sampling Tools for Auditing
Chapter 8 Audit Sampling: An Overview and Application to Tests of Controls
Chapter 9 Audit Sampling: An Application to Substantive Tests of Account Balances
Part 5 Auditing Business Processes
Chapter 10 Auditing the Revenue Process
Chapter 11 Auditing the Purchasing Process
Chapter 12 Auditing the Human Resource Management Process
Chapter 13 Auditing the Inventory Management Process
Chapter 14 Auditing the Financing/Investing Process: Prepaid Expenses, Intangible Assets, and Property, Plant, and Equipment
Chapter 15 Auditing the Financing/Investing Process: Long-Term Liabilities, Stockholders' Equity, and Income Statement Accounts
Chapter 16 Auditing the Financing/Investing Process: Cash and Investments
Part 6 Completing the Audit and Reporting Responsiblities
Chapter 17 Completing the Audit Engagement
Chapter 18 Reports on Audited Financial Statements
Part 7 Professional Responsibilities
Chapter 19 Professsional Conduct, Independence, and Quality Control
Chapter 20 Legal Liability
Part 8 Assurance, Attestation, and Internal Auditing Services
Chapter 21 Assurance, Attestation, amd Internal Auditing Services
Professional Judgement Module (avaliable online on the text website www.mhhe.com/messier8e)
Index
Le informazioni nella sezione "Su questo libro" possono far riferimento a edizioni diverse di questo titolo.
Spese di spedizione:
GRATIS
In U.S.A.
Descrizione libro Hardcover. Condizione: New. Codice articolo Abebooks77166
Descrizione libro Paperback. Condizione: new. New Copy. Customer Service Guaranteed. Codice articolo think0077520157
Descrizione libro Condizione: new. Codice articolo FrontCover0077520157
Descrizione libro Paperback. Condizione: new. New. Fast Shipping and good customer service. Codice articolo Holz_New_0077520157
Descrizione libro Paperback. Condizione: new. New. Codice articolo Wizard0077520157
Descrizione libro Paperback. Condizione: new. Prompt service guaranteed. Codice articolo Clean0077520157