Modern Auditing
4th Edition
Published on 1. July 1989
Book
Hardback
912 pages
978-0-471-61337-4 (ISBN)
Description
Presented here is an up-to-date revision and refinement of one of the best-selling auditing texts - including the 1988 Statements of Auditing Standards and the AICPA Code of Professional Conduct. It addresses the basics of performing an audit, and discusses reporting and other responsibilities. The text combines the transaction cycle approach in internal control (Part II) with the balance sheet approach in verification of transaction cycle balances (Part III).
More details
Edition
4th Revised edition
Language
English
Place of publication
New York
United States
Publishing group
John Wiley and Sons Ltd
Target group
College/higher education
Edition type
Revised edition
Illustrations
Ill.
Dimensions
Height: 94 mm
Width: 42 mm
Weight
1502 gr
ISBN-13
978-0-471-61337-4 (9780471613374)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
Persons
Content
The professional practice of auditing; the financial statement audits; accepting and planning the audit; evidential matter/working papers; consideration of the internal control structure elements; auditing EDP systems; audit sampling in compliance testing; compliance test of revenue cycle - sales transactions; compliance tests of revenue cycle - cash receipts and sales adjustment transactions; compliance test of expenditure cycle - purchases and cash disbursement; compliance test of payroll and production cycle transactions; audit sampling in substantive testing; substantive tests of cash and revenue cycle balances; substantive tests of expenditure and production cycle balances; auditing the investing and financing cycles; tests of income statement balances/completing the audit/postaudit responsibilities; reporting on audited financial statements; other services and reports; professional ethics; operational compliance auditing; the independent accounting and the Sec