Auditing Concepts and Methods: A Guide to Current Theory and Practice

Carmichael CPA Ph.D., D R

ISBN 10: 0070110581 / ISBN 13: 9780070110588

Editore: McGraw-Hill Companies, 1995

Item in very good condition! Textbooks may not include supplemental items i.e. CDs, access codes etc. Codice articolo 00074695198

Riassunto:

The Sixth Edition of this highly-regarded text offers a new chapter on the legal liabilities of accountants. In addition, the text has been thoroughly updated to reflect the most current auditing standards and practices. The goal of the text is to outline the role of audits in business and government and to familiarize students with professional audit standards that apply in auditing practice, including GAAS, quality control, and ethics as well as outside constraints such as litigation.

Contenuti:

CHAPTER 1: The Audit Function - An Overview

CHAPTER 2: Ethics and The Environment of Auditing

CHAPTER 3: Legal Lability

CHAPTER 4: The Elements of Auditing

CHAPTER 5: Understanding the Client and General Planning

CHAPTER 6: Understanding the Internal Control Structure and Assessing Control Risk

CHAPTER 7: Planning Test of Details of Transactions and Balances

CHAPTER 8: Audit Sampling

CHAPTER 9: The Effect of Computers on the Audit

CHAPTER 10: Tests of Transaction Classes and Related Balances

CHAPTER 11: Direct Tests of Balances

CHAPTER 12: Completion of the Audit

CHAPTER 13: The Auditor's Report

CHAPTER 14: Attestation Services, Unaudited Financial Statements and Specialized Reporting

CHAPTER 15: Operational Auditing

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Titolo: Auditing Concepts and Methods: A Guide to ...
Casa editrice: McGraw-Hill Companies
Data di pubblicazione: 1995
Legatura: Rilegato
Condizione: Good