Auditing Concepts and Methods: A Guide to Current Theory and Practice / Edition 6

Auditing Concepts and Methods: A Guide to Current Theory and Practice / Edition 6

by Douglas R. Carmichael
     
 

ISBN-10: 0070110581

ISBN-13: 9780070110588

Pub. Date: 01/28/1996

Publisher: McGraw-Hill Higher Education

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

Overview

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.

Product Details

ISBN-13:
9780070110588
Publisher:
McGraw-Hill Higher Education
Publication date:
01/28/1996
Edition description:
REV
Pages:
621
Product dimensions:
7.64(w) x 9.42(h) x 1.19(d)

Related Subjects

Table of Contents

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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