Auditing
An Assertions Approach
1st Edition
Published on 25. November 1996
Book
Hardback
XXXII, 748 pages
978-0-471-13421-3 (ISBN)
Unfortunately, price unknown
Article is exhausted; no reprint
Description
Presents auditing concepts and procedures within the context of audit assertions, as described in Statements on Auditing Standards. It includes the basic approach to reasoning from audit assertions to audit objectives to audit procedures and numerous examples of computer generated audit working papers. A new aspect of this edition is the introduction of value-added business advice as an integral part of the audit. Public accounting firms are placing increased emphasis on adding value to an audit.
More details
Other editions
Previous edition
Book
01/1994
6th Edition
Wiley
€43.27
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Persons
Donald H. Taylor is the author of Auditing: An Assertions Approach, 7th Edition, published by Wiley.
G. William Glezen is the author of Auditing: An Assertions Approach, 7th Edition, published by Wiley.
G. William Glezen is the author of Auditing: An Assertions Approach, 7th Edition, published by Wiley.
Content
Partial table of contents:
The Audit Function.
The Auditor's Ethical Environment.
The Auditor's Legal Environment.
Audit Objectives and Audit Documentation.
Basic Auditing Concepts.
Planning the Audit.
Obtaining an Understanding of Internal Control in a Computer Environment.
Evidence of Financial Statement Assertions.
Sampling for Substantive Tests of Account Balances-Nonstatistical and Statistical.
Auditing the Working Capital Assertions-Part I. The Standard Audit Report.
Modifications of the Standard Audit Report.
Other Types of Reports.
Operational and Compliance Auditing.
Index.
The Audit Function.
The Auditor's Ethical Environment.
The Auditor's Legal Environment.
Audit Objectives and Audit Documentation.
Basic Auditing Concepts.
Planning the Audit.
Obtaining an Understanding of Internal Control in a Computer Environment.
Evidence of Financial Statement Assertions.
Sampling for Substantive Tests of Account Balances-Nonstatistical and Statistical.
Auditing the Working Capital Assertions-Part I. The Standard Audit Report.
Modifications of the Standard Audit Report.
Other Types of Reports.
Operational and Compliance Auditing.
Index.