Auditing : integrated concepts and procedures /
Guardado en:
| Autor principal: | |
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| Otros Autores: | |
| Formato: | Libro |
| Lenguaje: | Inglés |
| Publicado: |
New York :
John Wiley,
1988
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| Edición: | 4th. ed. |
| Materias: | |
| Aporte de: | Registro referencial: Solicitar el recurso aquí |
Tabla de Contenidos:
- 1. The audit function. 2. Operational and compliance auditing. 3. The auditor's ethical environment. 4. The auditor's responsability-legal environment. 5. Materiality and audit risk. 6. The framework of an audit. 7. Assessing control risk-understanding the internal control structure. 8. Assessing control risk-detailed tests of controls. 9. Tests of controls-nonstatistical and statistical sampling. 10. Internal control structure in a computer environment. 11. Understanding de internal control structure and testing the controls in a computer system. 12. Evidence of financial statement assertions. 13. Sampling for substantive tests of account balances-nonstatistical and statistical. 14. The use of computers to gather and document audit evidence for substantive testing. 15. Auditing the working capital cell-part I. 16. Auditing the working capital cell-part II. 17. Auditing the capital asset and financing base cell. 18. Auditing the operations, contingencies, and subsequent events cell. 19. The standard audit report. 20. Modifications of the standard audit report. 21. Other types of reports.