Auditing, Study Guide: Integrated Concepts and Procedures

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 ...
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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.
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Product Details

  • ISBN-13: 9780471634829
  • Publisher: Wiley, John & Sons, Incorporated
  • Publication date: 10/6/1988
  • Edition number: 4
  • Pages: 149

Table of Contents

Ch. 1 The Audit Function 1
Ch. 2 The Public Accounting Profession and Auditing Standards 19
Ch. 3 The Auditor's Ethical Environment 51
Ch. 4 The Auditor's Legal Environment 88
Ch. 5 The Auditor's Responsibility - Fraudulent Financial Reporting 128
Ch. 6 Audit Objectives and Audit Documentation 151
Ch. 7 Basic Auditing Concepts 177
Ch. 8 Planning the Audit 208
Ch. 9 Internal Control - Obtaining an Understanding 243
Ch. 10 Internal Control - Testing, Assessing Control Risk, and Designing Substantive Tests 282
Ch. 11 Obtaining an Understanding of Internal Control in a Computer Environment 321
Ch. 12 Testing Controls and Gathering Evidence in a Computer Environment 353
Ch. 13 Evidence of Financial Statement Assertions 378
Ch. 14 Sampling for Substantive Tests of Account Balances - Nonstatistical and Statistical 422
Ch. 15 Auditing the Working Capital Assertions - Part I 470
Ch. 16 Auditing the Working Capital Assertions - Part II 507
Ch. 17 Auditing the Capital Asset and Financing Base Assertions 543
Ch. 18 Auditing the Operations, Contingencies, and Subsequent Events Assertions 581
Ch. 19 The Standard Audit Report 615
Ch. 20 Modifications of the Standard Audit Report 644
Ch. 21 Other Types of Reports 675
Ch. 22 Operational and Compliance Auditing 710
Index 741
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