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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.
Partial table of contents:
The Audit Function.
The Auditor's Ethical Environment.
The Auditor's Legal Environment.
Audit Objectives and Audit Documentation.
Basic Auditing Concepts.
Planning the Audit.
Obtaining an Understanding of Internal Control in a Computer Environment.
Evidence of Financial Statement Assertions.
Sampling for Substantive Tests of Account Balances—Nonstatistical and Statistical.
Auditing the Working Capital Assertions—Part I. The Standard Audit Report.
Modifications of the Standard Audit Report.
Other Types of Reports.
Operational and Compliance Auditing.