Auditing
Integrated Concepts and Procedures
4th Edition
Published on 10. May 1988
Book
Hardback
874 pages
978-0-471-85651-1 (ISBN)
Description
This new edition of the auditing text provides a balanced treatment of theoretical and practical approaches to the subject and retains the writing style praised in previous editions. Coverage is up-to-date - Summer 1987 SASs have been incorporated throughout, technical pronouncements have been completely updated, and audit procedures have been reviewed by a practicing audit partner to assure that the book reflects state-of-the-art practice. Material on auditing topics is integrated - the internal accounting controls cycle is covered in one section. Chapters cover operational auditing; audit risk, sampling, and theory; the nature and evaluation of evidence; the use of computers to gather audit evidence; auditing the working capital cell; departures from the standard audit report, and more. The previous edition of this book was published in 1985.
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: 250 mm
Width: 190 mm
Weight
1446 gr
ISBN-13
978-0-471-85651-1 (9780471856511)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
Content
The Audit Function; Operational Auditing; The Auditor's Ethical Environment; The Auditor's Responsibility - Legal Environment; Audit Risk, Sampling and Theory; The Framework of an Audit; The General Nature of Internal Accounting Control; Internal Accounting Control - Transaction Cycle Approach; Internal Accounting Controls in an EDP System; The Study and Evaluation of Internal Accounting Control in an EDP Environment; Sampling for Tests of Compliance With Internal Accounting Control - Statistical and Nonstatistical; The Nature and Evaluation of Evidence; Substantive Tests and Account Balances Statistical and Nonstatistical; The Use of Computers to Gather Audit Evidence; Auditing the Working Capital Cell; Auditing the Capital Asset and Financing Base Cell; Auditing the Operations, Contingencies, and Subsequent Events Cell; The General Nature of Reports; Departures from the Standard Audit Report; Other Types of Reports.