Montgomery Auditing Continuing Professional Education / Edition 12

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Montgomery's Auditing is the definitive handbook on auditing, and this Continuing Professional Education version is a professional edition of the successful subscription reference, providing a condensed, yet complete overview of auditing for the professional as well as the senior level student. The strategies contained help to strengthen the auditor's skills in the profession's core service-audits conducted in accordance with GAAS of financial statements prepared in conformity with GAAP.

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Product Details

  • ISBN-13: 9780471346050
  • Publisher: Wiley
  • Publication date: 8/13/1999
  • Edition description: REV
  • Edition number: 12
  • Pages: 694
  • Product dimensions: 9.69 (w) x 7.44 (h) x 1.47 (d)

Table of Contents


An Overview of Auditing.

Organization and Structure of the Auditing Profession.

Auditing Standards and Professional Conduct.

Auditor's Professional Responsibility.

Auditor's Legal Liability.


The Audit Process.

Engagement Planning and Management.

Overview of Internal Control.

Understanding Entity-Level Controls.

Understanding Activity-Level Controls.

Assessing Control Risk and Developing the Audit Strategy.

Auditing the Revenue Cycle.

Auditing the Purchasing Cycle.

Substantive Tests.

The Use of Audit Sampling.


Auditing Cash and Accounts Receivable.

Auditing Inventories and Cost of Sales.

Auditing Investments, Prepayments, and Accruals, and Property,Plant, and Equipment.

Auditing Accounts Payable, Income Taxes, Debt and Equity, andDisclosures.


Completing the Audit.

Reporting on Audited Financial Statements.

Reporting on Audit-Related Services and on Certain NonauditServices.

Attestation Engagements.

Compliance Auditing.

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