Auditing: Concepts for a Changing Environment with ACL Software / Edition 5

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Product Details

  • ISBN-13: 9780324318906
  • Publisher: Thomson South-Western
  • Publication date: 10/1/2004
  • Edition description: REV
  • Edition number: 5
  • Pages: 320

Table of Contents

Ch. 1 The importance of auditing 2
Ch. 2 Corporate governance - enhancing the audit function 34
Ch. 3 Ethics : understanding and meeting ethical expectations 68
Ch. 4 Audit risk and business risk 96
Ch. 5 Internal control over financial reporting 144
Ch. 6 Computerized systems : risks, controls, and opportunities 202
Ch. 7 Audit evidence : a framework for directly testing account balances and transactions 250
Ch. 8 Auditing for fraud 286
Ch. 9 Audit sampling 334
Ch. 10 Auditing revenue and related accounts 382
Ch. 11 Audit of acquisition cycle and inventory 446
Ch. 12 Audit of cash and other liquid assets 488
Ch. 13 Audit of fixed assets and related expense accounts 530
Ch. 14 Audit of acquisitions, related entity transactions, long-term liabilities, and equity 556
Ch. 15 Completing the audit 586
Ch. 16 Communicating audit and attestation results 614
Ch. 17 Professional liability 660
Ch. 18 Internal auditing and outsourcing 688
Biltrite appendix
ACL appendix
Case index 779
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