The goal of this text is to outline the role of audits in business and government and to familiarize students with professional audit standards that apply in auditing practice, including quality control and ethics, as well as outside constraints such as litigation. This edition features the following additions: a new chapter on legal liabilities; new cases, especially in Chapters One to Seven; and all of the latest standards pronouncements.
Reihe
Auflage
Sprache
Verlagsort
Verlagsgruppe
McGraw-Hill Education - Europe
Zielgruppe
Für höhere Schule und Studium
Editions-Typ
Illustrationen
Maße
Gewicht
ISBN-13
978-0-07-114094-2 (9780071140942)
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Schweitzer Klassifikation
Autor*in
Central University of New York, Baruch College, USA
Überarbeitet von
City University of New York, Baruch College, USA
The audit function - an overview; ethics and the environment of auditing; legal liability; the elements of auditing; understanding the client and general planning; understanding the internal control structure and assessing control risk; planning test of details of transactions and balances; audit sampling; the effect of computers on the audit; tests of transaction classes and related balances; direct tests of balances; completion of the audit; the auditor's report; attestation services, unaudited financial statements and specialized reporting; operational auditing.
