A new edition of this well-knonw book. A blending of contemporary and traditional auditing has been retained - a combination of the transaction cycle approach in internal control with a balance sheet approach in the verification of transaction cycle balances. Significant changes and expansion include updated material on professional practice, audit planning, auditing EDP systems and SAS 48, materiality and audit risk, SAS 46 and substantive tests of cash and revenue cycle balances, tests of income statement balances, and recent AICPA pronouncements on reporting and other services.
Auflage
Sprache
Verlagsort
Verlagsgruppe
Zielgruppe
Für höhere Schule und Studium
Editions-Typ
Illustrationen
Maße
Höhe: 230 mm
Breite: 190 mm
Gewicht
ISBN-13
978-0-471-81919-6 (9780471819196)
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Schweitzer Klassifikation
Autor*in
California Polytechnic University, San Luis Obispo
FUNDAMENTAL RELATIONSHIPS: The Professional Practice of Auditing; The Financial Statement Audits; Audit Planning; Evidential Matter/Working Papers; STUDY AND EVALUATION OF INTERNAL CONTROL: Internal Control Principles and Review Concepts; Auditing EDP Systems; Basic Audit Sampling Concepts; Compliance Test of Revenue Cycle: Sales Transactions; Compliance Tests of Revenue Cycle: Cash Receipts and Sales Adjustments Transactions; Compliance Test of Expenditure Cycle: Purchases and Cash Disbursement; Compliance Test of Payroll and Production Cycle Transactions; VERIFICATION OF ACCOUNT BALANCES: Audit Sampling in Substantive Testing; Substantive Tests of Cash and Revenue Cycle Balances; Substantive Tests of Expenditure Cycle Balances; Substantive Tests of Investing and Financing Cycle Balances; Tests of Income Statement Balances/Completing the Audit; REPORTING AND OTHER RESPONSIBILITES: Reporting on Audited Financial Statements; Other Reports and Services; Professional Ethics; Legal Liability; Independent Accountant and the SEC; Index.
