Auditing: Integrated Concepts and Procedures / Edition 6

Auditing: Integrated Concepts and Procedures / Edition 6

by Donald H. Taylor, G. William Glezen
     
 

Presents auditing concepts and procedures within the context of audit assertions, as described in Statements on Auditing Standards. It includes the basic approach to reasoning from audit assertions to audit objectives to audit procedures and numerous examples of computer generated audit working papers. A new aspect of this edition is the introduction of value-added… See more details below

Overview

Presents auditing concepts and procedures within the context of audit assertions, as described in Statements on Auditing Standards. It includes the basic approach to reasoning from audit assertions to audit objectives to audit procedures and numerous examples of computer generated audit working papers. A new aspect of this edition is the introduction of value-added business advice as an integral part of the audit. Public accounting firms are placing increased emphasis on adding value to an audit.

Product Details

ISBN-13:
9780471590392
Publisher:
Wiley
Publication date:
01/28/1994
Edition description:
Older Edition
Pages:
1056
Product dimensions:
7.85(w) x 9.56(h) x 1.75(d)

Meet the Author

Table of Contents

Ch. 1The Audit Function1
Ch. 2The Public Accounting Profession and Auditing Standards19
Ch. 3The Auditor's Ethical Environment51
Ch. 4The Auditor's Legal Environment88
Ch. 5The Auditor's Responsibility - Fraudulent Financial Reporting128
Ch. 6Audit Objectives and Audit Documentation151
Ch. 7Basic Auditing Concepts177
Ch. 8Planning the Audit208
Ch. 9Internal Control - Obtaining an Understanding243
Ch. 10Internal Control - Testing, Assessing Control Risk, and Designing Substantive Tests282
Ch. 11Obtaining an Understanding of Internal Control in a Computer Environment321
Ch. 12Testing Controls and Gathering Evidence in a Computer Environment353
Ch. 13Evidence of Financial Statement Assertions378
Ch. 14Sampling for Substantive Tests of Account Balances - Nonstatistical and Statistical422
Ch. 15Auditing the Working Capital Assertions - Part I470
Ch. 16Auditing the Working Capital Assertions - Part II507
Ch. 17Auditing the Capital Asset and Financing Base Assertions543
Ch. 18Auditing the Operations, Contingencies, and Subsequent Events Assertions581
Ch. 19The Standard Audit Report615
Ch. 20Modifications of the Standard Audit Report644
Ch. 21Other Types of Reports675
Ch. 22Operational and Compliance Auditing710
Index741

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