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
     
 

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… See more details below

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

Preface
Ch. 1The Audit Function - An Overview1
Ch. 2Professional Ethics and the Auditing Environment38
Ch. 3Legal Liability69
Ch. 4The Elements of Auditing97
Ch. 5Understanding the Client and General Planning128
Ch. 6Understanding the Internal Control Structure and Assessing Control Risk176
Ch. 7Planning Tests of Details of Transactions and Balances231
Ch. 8Audit Sampling276
Ch. 9The Effect of Computers on the Audit334
Ch. 10Tests of Transaction Classes and Related Balances378
Ch. 11Direct Tests of Balances447
Ch. 12Completion of the Audit498
Ch. 13The Auditor's Report537
Ch. 14Attestation Services, Unaudited Financial Statements, and Specialized Reporting588
Ch. 15Operational Auditing623
Index645

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