Auditing: Concepts for a Changing Environment / Edition 3 available in Hardcover
- Pub. Date:
- Harcourt College Publishers
Understanding auditing approaches to business and economics is easy with AUDITING: CONCEPTS FOR A CHANGING ENVIRONMENT! Every copy of the textbook includes the most well-known professional generalized audit sampling program in public accounting, ACL Audit Software CD with Cases. Use the CD to practice audit techniques and test yourself with end-of-chapter problems.
About the Author
Table of Contents1. Assurance Services. 2. Corporate Governance, Serving Client and Public Interests, and Audit Professionalism. 3. The Audit Process. 4. Understanding Business Risk: A Framework for Audit Planning. 5. Evaluating the Integrity and Effectiveness of the Client's Control Systems. 6. Computer-Based Processing: Developing an Audit Assessment Approach. 7. Direct Tests of Account Balances. 8. Auditing Computerized Information Systems. 9. Auditing Revenue and Related Accounts. 10. Audit Sampling. 11. Audit of Acquisition Cycle and Inventory. 12. Auditing Liquid Assets. 13. Audit of Other Assets and Long-Term Financing. 14. Completing the Audit. 15. Communicating Levels of Assurance. 16. Professional Liability. 17. Internal and Value-Added Auditing. Appendix: IDEA Tutorial and Cases. Case Index. Index.