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20220310151850.0 |
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151212s1997#######|||||||||||||||||eng|d |
| 020 |
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|a 0-07-041575-7
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| 040 |
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|a AR-CdUBP
|b spa
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| 041 |
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|a eng
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| 100 |
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|a Messier, William F.
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| 245 |
1 |
0 |
|a Auditing :
|b a systematic approach /
|c William F. Messier
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| 260 |
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|a New York :
|b McGraw-Hill,
|c 1997
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| 300 |
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|a xxiii, 815 p. ;
|c 25 cm.
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| 505 |
0 |
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|a Part one. Introduction to auditing and financial statement audits. 1. An introduction to auditing. 2. An overview of financial statement audits. Part two. Basic auditing concepts: materiality, audit risk, and evidence. 3. Materiality and audit risk. 4. Evidential matter, types of audit evidence, and workpaper documentation. Part three. Planning the audit and understanding internal control. 5. Audit planning and types of audit tests. 6. Internal control in a financial statement audit. 7. The effect of computer processing on the audit function. Part four. Statistical tools for auditing. 8. Audit sampling: and overview and application to tests of controls. 9. Audit sampling: an application to substantive tests of account balances. Part five. Auditing accounting applications and related account. 10. Auditing the revenue cycle. 11. Auditing accounts receivable and related accounts. 12. Auditing the purchasing cycle and related accounts. 13. Auditing the payroll cycle and related accounts. 14. Auditing the inventory cycle and related accounts. 15. Auditing selected asset accounts: prepaid expenses and property, plant, and equipment. 16. Auditing long-term liabilities... 17. Auditing cash and investments. Part six. Completing the audit and reporting responsibilities. 18. Completing the engament. 19. Reports on audited financial statements and special reporting issues. Part seven. Professional responsibilities and other forms of services. 20. Code of professional conduct and quality control standards. 21. Legal liability. 22. Attestation engagements and other accounting services.
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| 650 |
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4 |
|a AUDITORIA
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| 653 |
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|a CONTABILIDAD
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| 930 |
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|a CONTABILIDAD
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| 931 |
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|a 02613
|b UBP
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| 942 |
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|2 cdu
|c BK
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| 945 |
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|a SMM
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| 984 |
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|a 657.6
|b M563
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| 999 |
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|c 18192
|d 18192
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