Auditing : Integrated Concepts and Procedures

Taylor, Donald H., Glezen, G. William

ISBN 10: 0471856517 / ISBN 13: 9780471856511

Edité par Wiley & Sons, Incorporated, John, 1988

A propos de cet article

Former library book; may include library markings. Used book that is in clean, average condition without any missing pages.

N° de réf. du vendeur 39050812-6

Détails bibliographiques

• Titre: Auditing : Integrated Concepts and Procedures
• Éditeur: Wiley & Sons, Incorporated, John
• Date de parution: 1988
• Langue: anglais
• ISBN à 10 chiffres: 0471856517
• ISBN à 13 chiffres: 9780471856511
• Reliure: Couverture rigide
• Édition: 4ème Édition
• État de l'article: Good

A propos de ce titre

Synopsis

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.

Présentation de l'éditeur

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.